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Energy Act 2004
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- UK Public General Acts
- 2004 c. 20
- SCHEDULE 9
- Part 1
- Trading losses: transfer of...
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Changes over time for: Cross Heading: Trading losses: transfer of company carrying on exempt activities
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- 05/10/2004- Amendment
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Energy Act 2004, Cross Heading: Trading losses: transfer of company carrying on exempt activities is up to date with all changes known to be in force on or before 06 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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Trading losses: transfer of company carrying on exempt activitiesU.K.
1(1)This paragraph applies for the purposes of corporation tax where—U.K.
(a)in consequence of a section 39 scheme, a company which is not an NDA company becomes an NDA company falling within section 27(4)(a); and
(b)the company carried on exempt activities before the coming into force of the scheme.
(2)Trading losses attributable to the exempt activities carried on by the company before the coming into force of the scheme shall be treated, in relation to accounting periods beginning at or after that time, as extinguished.
(3)For the purpose of determining the extent to which trading losses incurred by a company are attributable to exempt activities, such apportionments of receipts, expenses, assets and liabilities shall be made as may be just.
Commencement Information
I1Sch. 9 para. 1 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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