SCHEDULES

SCHEDULE 9Taxation provisions relating to nuclear transfer schemes

Part 4Transfer of Nuclear Liabilities Investment Portfolio

Neutral effect of transfer for loan relationships and derivative contracts

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No credit or debit shall be required or allowed, in respect of a transfer to which this Part of this Schedule applies, to be brought into account in BNFL’s case—

(a)

for the purposes of F1Part 5 of the Corporation Tax Act 2009 (loan relationships); or

(b)

for the purposes of F2Part 7 of the Corporation Tax Act 2009.