SCHEDULES

SCHEDULE 9Taxation provisions relating to nuclear transfer schemes

Part 1Transfers to the NDA or a subsidiary of the NDA

Capital allowances: transfer not to be transaction between connected persons

I110

For the purposes of Part 2 of the 2001 Act references in that Part to a transaction (however described) between connected persons (within the meaning of F1section 1122 of the Corporation Tax Act 2010) are not to include references to a transfer of anything in accordance with a section 39 scheme to the NDA or a subsidiary of the NDA.