In sections 140A to 140K and this section, unless the contrary intention appears—
"the Mergers Directive" means Council Directive 2009/133/EC,
"company" means an entity listed as a company in Part A of Annex I to the Mergers Directive,
"relevant state" means the United Kingdom or a member State, and
"transparent entity" means an entity which is resident in a member State ... and is listed as a company in Part A of Annex I to the Mergers Directive, but—
does not have an ordinary share capital (within the meaning given by section 1119 of CTA 2010), and
if it were resident in the United Kingdom, would not be capable of being a company within the meaning given by the Companies Act 2006.
For the purposes of those sections and subsection (1) above, a company is resident in a relevant state if—
it is within a charge to tax under the law of the relevant state as being resident for that purpose, and
it is not regarded, for the purposes of any double taxation relief arrangements to which the relevant state is a party, as resident in a territory not within a relevant state.