630. Interpretation (Part 21).

In this Chapter -

"bilateral agreement" means arrangements having the force of law by virtue of section 826(1);

"company" means a company from a Member State;

"company from a Member State" has the meaning assigned to it by Article 3 of the Directive;

"the Directive" means Council Directive 2009/133/EC of 19 October 2009 [OJ No. L310, 25.11.2009, p.34], as amended, 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;

"Member State" means a Member State of the European Communities;

"receiving company" means the company to which the whole or part of a trade is transferred in the course of a transfer;

"SE Regulation" means Council Regulation (EC) No. 2157/2001 of 8 October 2001, on the Statute for a European Company (SE) [OJ No. L294, 10.11.2001, p.1];

"SCE Regulation" means Council R

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