Point in time view as at 01/04/2016.
Transport Act 2000, Paragraph 35 is up to date with all changes known to be in force on or before 09 March 2025. 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.
35(1)[F1Section 444 of the Corporation Tax Act 2009] is not to have effect in a case where, as a result of a relevant transfer, the transferee replaces the transferor as a party to a loan relationship.U.K.
(2)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. 35(1) 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(6)(a) (with Sch. 2 Pts. 1, 2)
F2Words in Sch. 26 para. 35(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(6)(b) (with Sch. 2 Pts. 1, 2)
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