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Broadcasting Act 1996
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Broadcasting Act 1996, Paragraph 11 is up to date with all changes known to be in force on or before 26 November 2024. 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.
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Changes and effects yet to be applied to Schedule 7 Paragraph 11:
- specified provision(s) amendment to earlier commencing SI 2003/3142 art. 4 Sch. 2 by S.I. 2004/545 art. 2
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 97(1)-(2A) substituted for s. 97(1)(2) by 2003 c. 21 s. 299(1) (Ss. 299(1)(3)(4), 300 were due to be commenced on 30.6.2004 by S.I. 2003/3142, art. 4(3), but that commencing provision was omitted (8.6.2004) by virtue of S.I. 2004/1492, art. 2)
- s. 97(5A)(5B) inserted by 2003 c. 21 s. 299(4) (Ss. 299(1)(3)(4), 300 were due to be commenced on 30.6.2004 by S.I. 2003/3142, art. 4(3), but that commencing provision was omitted (8.6.2004) by virtue of S.I. 2004/1492, art. 2)
- s. 101(1)-(1D) substituted for s. 101(1) by 2003 c. 21 s. 300(2) (Ss. 299(1)(3)(4), 300 were due to be commenced on 30.6.2004 by S.I. 2003/3142, art. 4(3), but that commencing provision was omitted (8.6.2004) by virtue of S.I. 2004/1492, art. 2)
11(1)This paragraph applies in any case where—U.K.
(a)there is a preparatory transfer to a successor company;
(b)the BBC disposes of any securities of the successor company for a consideration in money or money’s worth; and
(c)those securities are securities issued to or for the BBC in consideration for the preparatory transfer.
(2)Where this paragraph applies, any debits or credits which, by reason of the disposal mentioned in sub-paragraph (1)(b), would, apart from this sub-paragraph, be given by [F1Part 5 of the Corporation Tax Act 2009] in respect of a loan relationship for an accounting period of the BBC shall not be brought into account for the purposes of that Chapter as respects the BBC.
Textual Amendments
F1Words in Sch. 7 para. 11(2) 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. 446(2) (with Sch. 2 Pts. 1, 2)
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