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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 of...
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Changes over time for: Cross Heading: Capital allowances: transfer of part of a trade
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- 05/10/2004- Amendment
- 28/04/2022
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Energy Act 2004, Cross Heading: Capital allowances: transfer of part of a trade is up to date with all changes known to be in force on or before 14 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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Capital allowances: transfer of part of a tradeU.K.
8(1)Where—U.K.
(a)a company (“the transferor company”) which is not a subsidiary of the NDA is carrying on a trade, and
(b)in consequence of a section 39 scheme, the transferor company ceases to carry on that trade and the NDA or a subsidiary of the NDA begins to carry on activities of the trade as part of a trade carried on by the NDA or that subsidiary,
then that part of the trade carried on by the NDA or its subsidiary shall be treated for the purposes of paragraph 7 as a separate trade.
(2)Where—
(a)a company (“the transferor company”) which is not a subsidiary of the NDA is carrying on a trade, and
(b)in consequence of a section 39 scheme, the transferor company ceases to carry on a part of that trade and the NDA or a subsidiary of the NDA begins to carry on activities of that part of that trade,
then the transferor company shall be treated for the purposes of paragraph 7 and sub-paragraph (1) of this paragraph as having carried on that part of its trade as a separate trade.
(3)Where activities fall to be treated for the purposes of this paragraph as a separate trade, such apportionments of receipts, expenses, assets and liabilities shall be made for the purposes of the 2001 Act as may be just.
Commencement Information
I1Sch. 9 para. 8 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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