Search Legislation

Transport Act 2000

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Loan relationships

 Help about opening options

Alternative versions:

Status:

Point in time view as at 27/04/2017.

Changes to legislation:

Transport Act 2000, Cross Heading: Loan relationships is up to date with all changes known to be in force on or before 03 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. Help about Changes to Legislation

Loan relationshipsU.K.

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)

Back to top

Options/Help