SCHEDULES

SCHEDULE 9 U.K. Taxation provisions relating to nuclear transfer schemes

Part 2 U.K. Transfers relating to BNFL or the UKAEA etc.

Application of rules for reorganisations under same ownership U.K.

[F1 17 U.K. Where Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership) applies in relation to a transfer to which this Part of this Schedule applies, that Chapter has effect in relation to the transfer with the omission of section 945.]

Textual Amendments

F1 Sch. 9 para. 17 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 438(4) (with Sch. 2)