Point in time view as at 01/08/2020.
Energy Act 2004, Cross Heading: Neutral effect of transfer for loan relationships and derivative contracts 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.
33U.K.No credit or debit shall be required or allowed, in respect of a transfer to which this Part of this Schedule applies, to be brought into account in BNFL’s case—
(a)for the purposes of [F1Part 5 of the Corporation Tax Act 2009] (loan relationships); or
(b)for the purposes of [F2Part 7 of the Corporation Tax Act 2009].
Textual Amendments
F1Words in Sch. 9 para. 33(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 586(9)(a) (with Sch. 2 Pts. 1, 2)
F2Words in Sch. 9 para. 33(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 586(9)(b) (with Sch. 2 Pts. 1, 2)
Commencement Information
I1Sch. 9 para. 33 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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