- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/01/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 26/01/2009.
Environmental Protection Act 1990, Cross Heading: Tax and company provisions is up to date with all changes known to be in force on or before 14 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Textual Amendments
F1Sch. 2 repealed (E.W.) (18.10.2005 for E. and 16.3.2006 for W.) by Clean Neighbourhoods and Environment Act 2005 (c. 16), ss. 47, 107, 108, Sch. 5 Pt. 4; S.I. 2005/2896, art. 3(g) (with art. 6 (as amended by S.I. 2006/1002)); S.I. 2006/768, art. 2(d) (with art. 5 (as amended by S.I. 2006/2797))
9E+W+S
9[F2(1)Any shares in a company which are issued as a consequence of the vesting by a transfer scheme of property, rights and liabilities in the company shall—E+W+S
(a)be issued as fully paid; and
(b)treated for the purposes of the application of the M1Companies Act 1985 in relation to that company as if they had been paid up by virtue of the payment to the company of their nominal value in cash.
(2)For the purposes of Chapter I of Part II of the M2Capital Allowances Act 1990 (capital allowance in respect of machinery and plant) property which is vested in a company by virtue of a transfer scheme shall be treated as if—
(a)it had been acquired by the company on the transfer date for the purposes for which it is used by the company on and after that date; and
(b)capital expenditure of an amount equal to the price which the property would have fetched if sold in the open market had been incurred on that date by the company on the acquisition of the property for the purposes mentioned in paragraph (a) above.]
Textual Amendments
F2Sch. 2 repealed (E.W.) (18.10.2005 for E. and 16.3.2006 for W.) by Clean Neighbourhoods and Environment Act 2005 (c. 16), ss. 47, 107, 108, Sch. 5 Pt. 4; S.I. 2005/2896, art. 3(g) (with art. 6 (as amended by S.I. 2006/1002)); S.I. 2006/768, art. 2(d) (with art. 5 (as amended by S.I. 2006/2797))
Marginal Citations
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