Energy Act 2004 (c. 20)

SCHEDULES

SCHEDULE 9 U.K. Taxation provisions relating to nuclear transfer schemes

Part 1 U.K. Transfers to the NDA or a subsidiary of the NDA

Capital allowances: transfer not to be transaction between connected persons U.K.

10 U.K. For the purposes of Part 2 of the 2001 Act references in that Part to a transaction (however described) between connected persons (within the meaning of section 839 of the Taxes Act) are not to include references to a transfer of anything in accordance with a section 39 scheme to the NDA or a subsidiary of the NDA.

Commencement Information

I1 Sch. 9 para. 10 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1