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Energy Act 2004
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- UK Public General Acts
- 2004 c. 20
- SCHEDULE 9
- Part 1
- Capital allowances: transfer not...
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Changes over time for: Cross Heading: Capital allowances: transfer not to be transaction between connected persons
Version Superseded: 01/04/2010
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- 05/10/2004- Amendment
- 01/03/2005
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Energy Act 2004, Cross Heading: Capital allowances: transfer not to be transaction between connected persons is up to date with all changes known to be in force on or before 01 March 2025. 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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Capital allowances: transfer not to be transaction between connected personsU.K.
10U.K.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 of anything in accordance with a section 39 scheme to the NDA or a subsidiary of the NDA.
Commencement Information
I1Sch. 9 para. 10 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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