823(1)  This section applies for the interpretation of sections 821 and 822 and this section.

823(1A)  “Relevant state” means the United Kingdom or a member State.

823(2)  “Transferor” means–

(a)in relation to a merger within section 821(2)(a), a company merging to form the SE,

(b)in relation to a merger within section 821(2)(b), a co-operative society merging to form the SCE, and

(c)in relation to a merger within section 821(2)(c) or (d), each company transferring all its assets and liabilities.

823(3)  “Transferee” means–

(a)in relation to a merger within section 821(2)(a), the SE,

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