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Transport Act 2000
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- UK Public General Acts
- 2000 c. 38
- SCHEDULE 26
- Part II
- Loan relationships
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Changes over time for: Cross Heading: Loan relationships
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Transport Act 2000, Cross Heading: Loan relationships is up to date with all changes known to be in force on or before 21 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 the whole Act associated Parts and Chapters:
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 19(2)(aa) inserted by S.I. 2019/93, Sch. 1 para. 9(1C)(b) (as inserted) by S.I. 2019/1245 reg. 25 (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
- s. 86(8) inserted by 2024 c. 13 Sch. 29 para. 2
- s. 131A(2)(a) words omitted by 2017 c. 21 Sch. 2 para. 13(a)(i)
- s. 131A(2)(b) omitted by 2017 c. 21 Sch. 2 para. 13(a)(ii)
- s. 131A(4) omitted by 2017 c. 21 Sch. 2 para. 13(b)
- s. 131A(5)(b) words omitted by 2017 c. 21 Sch. 2 para. 13(c)(i)
- s. 131A(5)(c) words omitted by 2017 c. 21 Sch. 2 para. 13(c)(ii)
- s. 132B(1)(a) omitted by 2017 c. 21 Sch. 2 para. 19
- 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- Sch. 16 para. 34(4)(a) para. 34(4)(b) (c) repealed by 2005 c. 14 Sch. 13 Pt. 1
Loan relationshipsU.K.
7(1)Sub-paragraph (2) applies if as a result of a relevant transfer the transferee replaces, or (if the transferor had been a company) would have replaced, 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, or (if the transferor had been a company) would have become, 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)For the purposes of sub-paragraph (2) the transferor (and accordingly the transferee) is to be taken to have accounted for the loan relationship in accordance with [F2a basis of accounting] corresponding to that in accordance with which the transferee accounts for the loan relationship in the accounting period in which the transfer takes effect.
(4)Expressions used in this paragraph and in [F3Part 5 of the Corporation Tax Act 2009] have the same meanings in this paragraph as in [F3that Part].
Textual Amendments
F1Words in Sch. 26 para. 7(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(2)(a) (with Sch. 2 Pts. 1, 2)
F2Words in Sch. 26 para. 7(3) substituted (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 10 para. 46
F3Words in Sch. 26 para. 7(4) 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(2)(b) (with Sch. 2 Pts. 1, 2)
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