The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009

Generic amendments of enactments: references about subsidiaries, etc

4.—(1) In the following enactments, substitute “1159 of and Schedule 6 to” for “736 of”, and substitute “2006” for “1985”:—

(a) the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001, regulation 6(3)(1) (groups), and in this regulation also substitute “those provisions” for “that section”;

(b) FA 1994, section 63(9)(2) (groups: insurance premium tax), and in this section also substitute “those provisions” for “that section”;

(c) FA 1996, section 59(9)(3) (groups: landfill tax), and in this section also substitute “those provisions” for “that section”;

(d) FA 1997, Schedule 1, Part 1, paragraph 8(10)(b)(4) (groups: gaming duty);

(e) FA 2001, Schedule 9, paragraph 8(2)(b)(5) (groups: aggregates levy), and in this paragraph also substitute “c. 46” for “c. 6”;

(f) the Inheritance Tax Act 1984, sections 13(5) (third indent, meaning for “subsidiary”), 103(2) and 234(3)(b)(6) (dispositions by close companies for benefit of employees; miscellaneous reliefs – business property; interest on instalments);

(g) the Income Tax (Earnings and Pensions) Act 2003, section 86(3), second indent (meaning for “subsidiary”)(7) (transport vouchers), and in this section also substitute “c. 46” for “c. 6”;

(h) the Landfill Tax Regulations 1996, regulation 33(9)(a)(8) (credit: bodies concerned with the environment);

(i) TCGA, section 239(7)(9) (disposals to trustees of employee trusts);

(j) VATA, section 43A(2)(10) (groups);

(k) the Value Added Tax (Groups: eligibility) Order 2004, article 3(5)(a)(11).

(2) In FA 2001, Schedule 9, paragraph 8(3): substitute “those provisions” for “section 736 of the Companies Act 1985”.

(3) In VATA, section 43A(3): substitute “those provisions” for “that section”.

(1)

S.I. 2001/7, to which there are amendments not relevant to this Order.

(2)

1994 c. 9.

(3)

1996 c. 8.

(4)

1997 c. 16.

(5)

2001 c. 9.

(6)

1984 c. 51; relevant amendments were made to these sections by the Companies Consolidation (Consequential Provisions) Act 1985 (c. 9), Schedule 2 and the Companies Act 1989 (c. 40), Schedule 18. See too the Finance Act 1986 (c. 41), section 100(1) about the expression “inheritance tax” replacing “capital transfer tax”.

(7)

2003 c. 1.

(8)

S.I. 1996/1527, amended by S.I. 1999/3270; there are other amending instruments but none is relevant.

(9)

The heading to section 239 was substituted by S.I. 2009/730.

(10)

1994 c. 23; section 43A was inserted by the Finance Act 1999 (c. 16), Schedule 2, paragraph 2.

(11)

S.I. 2004/1931.