688(1)  In this Chapter–

“company” means any entity listed as a company in Part A of Annex I to the Mergers Directive, and

“co-operative society” means a society registered under the Co-operative and Community Benefit Societies Act 2014 or a similar society governed by the law of a member State

688(2)  For the purposes of this Chapter, a company is resident in a relevant state if–

(a)it is within a charge to tax under the law of the relevant state as being resident for that purpose, and

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