Point in time view as at 01/08/2020.
Energy Act 2004, Cross Heading: Capital allowances: transfer not to be transaction between connected persons is up to date with all changes known to be in force on or before 06 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.
10U.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 [F1section 1122 of the Corporation Tax Act 2010]) 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.
Textual Amendments
F1Words in Sch. 9 para. 10 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(3) (with Sch. 2)
Commencement Information
I1Sch. 9 para. 10 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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