Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Continuity on transfers: transferees becoming party to loan relationship before 9 April 2003

This adran has no associated Nodiadau Esboniadol

58(1)In determining whether Chapter 4 of Part 5 (continuity on transfers within groups or on reorganisations) applies in the case mentioned in section 336 or 337 where the transferee became party to the loan relationship before 9 April 2003, section 338 (meaning of company replacing another as party to loan relationship) applies with the following omissions.

(2)In subsection (1) omit paragraphs (b) and (c).

(3)In subsection (2) omit “or obligations”.

(4)Omit subsections (5) and (6).

(5)This paragraph must be read as if it were in Chapter 4 of Part 5.

Yn ôl i’r brig

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