- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/12/2023)
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Transport Act 2000
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2000 c. 38
- SCHEDULE 26
- Part III
- Chargeable gains: disposal of...
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Changes over time for: Cross Heading: Chargeable gains: disposal of debts
Alternative versions:
- 15/01/2001- Amendment
- 26/12/2023
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Point in time view as at 26/12/2023.
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Transport Act 2000, Cross Heading: Chargeable gains: disposal of debts is up to date with all changes known to be in force on or before 03 March 2025. 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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Chargeable gains: disposal of debtsU.K.
12(1)Sub-paragraph (2) applies if in the case of a relevant transfer—U.K.
(a)a debt owed to the transferor is transferred to the transferee, and
(b)the transferor would, apart from this paragraph, be the original creditor in relation to that debt for the purposes of section 251 of the 1992 Act (disposal of debts).
(2)The 1992 Act is to have effect as if the transferee (and not the transferor) were the original creditor for those purposes.
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