Energy Act 2004 (c. 20)

SCHEDULES

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

Part 2 U.K. Transfers relating to BNFL or the UKAEA etc.

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

22 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 [F1 section 1122 of the Corporation Tax Act 2010]) are not to include references to a transfer to which this Part of this Schedule applies.

Textual Amendments

F1 Words in Sch. 9 para. 22 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 438(6) (with Sch. 2)

Commencement Information

I1 Sch. 9 para. 22 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1