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Energy Act 2004
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Changes over time for: Paragraph 24
Alternative versions:
- 05/10/2004- Amendment
- 01/04/2009- Amendment
- 09/02/2018
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Energy Act 2004, Paragraph 24 is up to date with all changes known to be in force on or before 18 November 2024. 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
24(1)This paragraph applies if, in consequence of a transfer to which this Part of this Schedule applies, the transferee replaces a person as a party to a derivative contract.U.K.
(2)[F1Part 7 of the Corporation Tax Act 2009] is to have effect in relation to the time when the transfer takes effect and any later time as if—
(a)the transferee had been a party to the derivative contract at the time when the transferor became a party to it and at all times since that time; and
(b)the derivative contract to which the transferee is a party after the time when the transfer takes effect is the same derivative contract as that to which, by virtue of paragraph (a), it is treated as having been a party before that time.
(3)Expressions used in this paragraph and in [F2Part 7 of the Corporation Tax Act 2009] have the same meanings in this paragraph as in [F3that Part].
Textual Amendments
F1Words in Sch. 9 para. 24(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. 586(6) (with Sch. 2 Pts. 1, 2)
F2Words in Sch. 9 para. 24(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. 586(7)(a) (with Sch. 2 Pts. 1, 2)
F3Words in Sch. 9 para. 24(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. 586(7)(b) (with Sch. 2 Pts. 1, 2)
Commencement Information
I1Sch. 9 para. 24 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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