In sections 116 to 122 and this section—
“company” means any entity listed as a company in the Annex to the Mergers Directive,
“derivative contract” has the same meaning as in Part 7 of CTA 2009,
“intangible fixed assets” and “chargeable intangible assets”, in relation to any person, have the same meaning as in Part 8 of CTA 2009,
“loan relationship” has the same meaning as in Part 5 of CTA 2009,
“the Mergers Directive” means Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different member States and to the transfer of the registered office, of an SE or SCE, between member States,
“proceeds of realisation”, in relation to intangible fixed assets, has the meaning given in section 739 of CTA 2009, and
“recognised for tax purposes” has the same meaning as in Part 8 of CTA 2009.