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Energy Act 2004
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- UK Public General Acts
- 2004 c. 20
- SCHEDULE 9
- Part 2
- Continuity in relation to...
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Changes over time for: Cross Heading: Continuity in relation to transfer of intangible assets
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- 05/10/2004- Amendment
- 21/07/2008
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Energy Act 2004, Cross Heading: Continuity in relation to transfer of intangible assets is up to date with all changes known to be in force on or before 04 December 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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Continuity in relation to transfer of intangible assetsU.K.
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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