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Transport Act 2000
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Changes over time for: Paragraph 17
Alternative versions:
- 01/02/2001- Amendment
- 01/04/2009- Amendment
- 06/04/2010
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Transport Act 2000, Paragraph 17 is up to date with all changes known to be in force on or before 01 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.
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This section has no associated Explanatory Notes
17(1)This paragraph applies if—U.K.
(a)securities are issued to a company in pursuance of a direction of the Secretary of State under section 49 or 58 above, and
(b)by virtue of any such security the company has a loan relationship for the purposes of the Corporation Tax Acts.
(2)For the purposes of [F1Part 5 of the Corporation Tax Act 2009] (loan relationships) the company is to be taken to have acquired its rights under the security wholly in consideration of a loan made by it to the issuing company of an amount equal to the principal sum payable under the security.
(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. 7 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. 472(3)(a) (with Sch. 2 Pts. 1, 2)
F2Words in Sch. 7 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. 472(3)(b) (with Sch. 2 Pts. 1, 2)
Commencement Information
I1Sch. 7 paras. 1-20 wholly in force at 1.2.2001, see s. 275(1) and S.I. 2001/57, art. 3(1), Sch. 2 Pt. I (subject to the transitional provision and saving in Sch. 2 Pt. II)
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