Corporation Tax Act 2010, Cross Heading: Transport Act 2000 is up to date with all changes known to be in force on or before 02 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.
320U.K.The Transport Act 2000 is amended as follows.
321(1)Amend Schedule 7 (transfer schemes: tax) as follows.U.K.
(2)In paragraph 11(1)(b) for “section 343 of the 1988 Act (company reconstructions without a change of ownership)” substitute “ Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership) ”.
(3)In paragraph 13—
(a)in sub-paragraph (2) for “section 343 of the 1988 Act (company reconstructions without a change of ownership)” substitute “ Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership) ”,
(b)in sub-paragraph (3) for “that section” substitute “ that Chapter ”,
(c)in sub-paragraph (4) for the words from “under section 393(1)” to the end substitute “ under section 45 of the Corporation Tax Act 2010 (carry forward of trading losses) by virtue of section 944(3) of that Act ”, and
(d)in sub-paragraph (6) for “section 393(1)” substitute “ section 45 of the Corporation Tax Act 2010 ”.
(4)In paragraph 14(2) for “section 768 of the 1988 Act” substitute “ Chapter 2 of Part 14 of the Corporation Tax Act 2010 (but not section 674(1) of that Act) ”.
(5)In paragraph 15—
(a)in sub-paragraph (1) for “section 781 of the 1988 Act” substitute “ Chapter 4 of Part 19 of the Corporation Tax Act 2010 ”, and
(b)in sub-paragraph (2) for “section 783(4)” substitute “ section 879 ”.
322(1)Amend Schedule 26 (transfers: tax) as follows.U.K.
(2)In paragraph 6 for “within the meaning of section 839 of the 1988 Act” substitute “ (see section 575 of that Act) ”.
(3)In paragraph 15 for “within the meaning of section 839 of the 1988 Act” substitute “ (see section 575 of that Act) ”.
(4)In paragraph 38—
(a)for “section 410(1) or (2) of the 1988 Act” substitute “ section 154(3) or 155(3) of the Corporation Tax Act 2010 ”, and
(b)for “paragraph 5B of Schedule 18 to the 1988 Act” substitute “ section 173 of that Act ”.
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