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Energy Act 2004
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Changes over time for: Paragraph 25
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- 05/10/2004- Amendment
- 09/02/2018
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Energy Act 2004, Paragraph 25 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
25(1)Where—U.K.
(a)property is transferred by a transfer to which this Part of this Schedule applies, and
(b)the property transferred includes a chargeable intangible asset of the transferor,
the transfer of that asset is to be treated for the purposes of Schedule 29 to the Finance Act 2002 as a tax neutral transfer.
(2)Where, in the case of a transfer of property by a transfer to which this Part of this Schedule applies—
(a)the property transferred includes an asset which is not a chargeable intangible asset of the transferor, but
(b)that asset falls to be treated after the transfer as a chargeable intangible asset of the transferee,
that asset shall be treated as acquired by the transferee for an amount equal to the amount of the consideration determined for the purposes of paragraph 18(2) of this Schedule.
(3)Expressions used in this paragraph and in Schedule 29 to the Finance Act 2002 have the same meanings in this paragraph as in that Schedule.
Commencement Information
I1Sch. 9 para. 25 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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