Energy Act 2004 (c. 20)

SCHEDULES

SCHEDULE 9 Taxation provisions relating to nuclear transfer schemes

Part 2 Transfers relating to BNFL or the UKAEA etc.

Capital allowances: transfer not to be transaction between connected persons

22 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 section 839 of the Taxes Act) are not to include references to a transfer to which this Part of this Schedule applies.