The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 No. 2310

SCHEDULE EXPENSES OF COMPANIES WITH INVESTMENT BUSINESS AND INSURANCE COMPANIES

The Energy Act 2004

Extinguishment of BNFL losses for tax purposes

72.—(1) The Energy Act 2004(1) is amended as follows.

(2) In section 44(2)(c), for “section 75(3)” substitute “section 75(9)”.

(1)

2004 c. 20.