Related HMRC Manuals

821(1)  Section 822 applies if the following conditions are met in the case of any merger–

(a)conditions A, B and C,

(b)in the case of a merger within subsection (2)(a), (b) or (c), condition D, and

(c)in the case of a merger within subsection (2)(c) or (d), condition E,

but see section 822(3) to (5).

821(2)  Condition A is that–

(a)an SE is formed by the merger of two or more companies in accordance with Articles 2(1) and 17(2)(a) or (b) of Council Regulation (EC) No. 2157/2001 on the Statute for a European company (Societas Europaea),

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.