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Transport Act 2000
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Changes to legislation:
Transport Act 2000, Paragraph 17 is up to date with all changes known to be in force on or before 18 December 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 26 Paragraph 17:
- s. 86(8) inserted by 2024 c. 13 Sch. 29 para. 2
- Sch. 9 para. 3(3)(ri) inserted by 2024 c. 13 Sch. 30 para. 27(a)
- Sch. 16 para. 34(4)(a) para. 34(4)(b) (c) repealed by 2005 c. 14 Sch. 13 Pt. 1
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 86(8) inserted by 2024 c. 13 Sch. 29 para. 2
- Sch. 9 para. 3(3)(ri) inserted by 2024 c. 13 Sch. 30 para. 27(a)
- Sch. 16 para. 34(4)(a) para. 34(4)(b) (c) repealed by 2005 c. 14 Sch. 13 Pt. 1
This section has no associated Explanatory Notes
17(1)Sub-paragraph (2) applies if, as a result of a relevant transfer, the transferee replaces the transferor as a party to a loan relationship.U.K.
(2)[F1Part 5 of the Corporation Tax Act 2009] is to have effect in relation to the time when the relevant transfer takes effect and any later time as if—
(a)the transferee had been a party to the loan relationship at the time the transferor became a party to the loan relationship and at all times since that time, and
(b)the loan relationship to which the transferee is a party after the time the transfer takes effect is the same loan relationship as that to which, by virtue of paragraph (a), it is treated as having been a party before that time.
(3)Expressions used in this paragraph and in [F2Part 5 of the Corporation Tax Act 2009] have the same meanings in this paragraph as in [F2that Part].
Textual Amendments
F1Words in Sch. 26 para. 17(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. 473(4)(a) (with Sch. 2 Pts. 1, 2)
F2Words in Sch. 26 para. 17(3) 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. 473(4)(b) (with Sch. 2 Pts. 1, 2)
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