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Corporation Tax Act 2009
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Changes over time for: Section 336
Version Superseded: 17/07/2012
Alternative versions:
- 01/04/2009- Amendment
- 15/09/2011
Point in time - 17/07/2012- Amendment
- 24/02/2022- Amendment
Status:
Point in time view as at 15/09/2011. This version of this provision has been superseded.
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336Transfers of loans on group transactionsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)The case referred to in section 335(1)(a) is where—
(a)there is a transaction within subsection (2) or a series of transactions within subsection (3), and
(b)as a result one of the companies involved (“the transferee”) directly or indirectly replaces the other (“the transferor”) as a party to a loan relationship.
(2)A transaction is within this subsection if it is a related transaction between two companies which are—
(a)members of the same group, and
(b)within the charge to corporation tax in respect of that transaction.
(3)A series of transactions is within this subsection if it is a series having the same effect as a related transaction between two companies each of which—
(a)has been a member of the same group at any time in the course of that series, and
(b)would be within the charge to corporation tax in respect of such a related transaction.
(4)This Chapter does not apply as a result of this section in relation to—
(a)a transfer of an asset, or
(b)a transfer of rights under, or an interest in, an asset,
as a result of a transaction within subsection (2) or a series of transactions within subsection (3) if immediately before or after the transfer the asset is within one of the categories set out in section 440(4)(a), (d) and (e) of ICTA (assets held for certain categories of long-term business).
(5)In this Chapter, in relation to a case within subsection (1), “the transferee” and “the transferor” have the same meaning as in that subsection.
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