SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Energy Act 2004 (c. 20)
586
1
Amend Schedule 9 (taxation provisions relating to nuclear transfer schemes) as follows.
2
In paragraph 11—
a
in sub-paragraph (2) for “Chapter 2 of Part 4 of the Finance Act 1996 (c. 8)” substitute “
Part 5 of the Corporation Tax Act 2009
”
, and
b
in sub-paragraph (3) for “Chapter 2 of Part 4 of the Finance Act 1996” and “that Chapter” substitute “
Part 5 of the Corporation Tax Act 2009
”
and “
that Part
”
respectively.
3
In paragraph 12—
a
in sub-paragraph (2) for “Schedule 26 to the Finance Act 2002 (c. 23)” substitute “
Part 7 of the Corporation Tax Act 2009
”
, and
b
in sub-paragraph (3)—
i
for “Schedule 26 to the Finance Act 2002” substitute “
Part 7 of the Corporation Tax Act 2009
”
, and
ii
for “that Schedule” substitute “
that Part
”
.
4
In paragraph 15(4), in the definition of “relevant trading profits and losses” for the words from “under” to the end substitute “
under Part 3 of the Corporation Tax Act 2009 in respect of the trade or part of a trade in question for periods in which the trade was carried on wholly or partly in the United Kingdom.
”
5
In paragraph 23—
a
in sub-paragraph (2) for “Chapter 2 of Part 4 of the Finance Act 1996 (c. 8)” substitute “
Part 5 of the Corporation Tax Act 2009
”
, and
b
in sub-paragraph (3) for “Chapter 2 of Part 4 of the Finance Act 1996 (c. 8)” and “that Chapter” substitute “
Part 5 of the Corporation Tax Act 2009
”
and “
that Part
”
respectively.
6
In paragraph 24(2) for “Schedule 26 to the Finance Act 2002 (c. 23)” substitute “
Part 7 of the Corporation Tax Act 2009
”
.
7
In paragraph 24(3)—
a
for “Schedule 26 to the Finance Act 2002” substitute “
Part 7 of the Corporation Tax Act 2009
”
, and
b
for “that Schedule” substitute “
that Part
”
.
8
In paragraph 27(4), in the definition of “relevant trading profits and losses” for the words from “under” to the end substitute “
under Part 3 of the Corporation Tax Act 2009 in respect of the trade or part of a trade in question for periods in which the trade was carried on wholly or partly in the United Kingdom.
”
9
In paragraph 33—
a
in paragraph (a) for “Chapter 2 of Part 4 of the Finance Act 1996 (c. 8)” substitute “
Part 5 of the Corporation Tax Act 2009
”
, and
b
in paragraph (b) for “Schedule 26 to the Finance Act 2002 (c. 23)” substitute “
Part 7 of the Corporation Tax Act 2009
”
.