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Energy Act 2004
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- 2004 c. 20
- SCHEDULE 9
- Part 2
- Chargeable gains: degrouping charges
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- Act modified by S.I. 2006/772 rule 68
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 6
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 59A inserted by 2005 c. 15 Sch. 4 para. 199
- s. 105A inserted by 2008 c. 32 s. 69(4)
- s. 110A 110B inserted by 2008 c. 32 s. 70(1)
- s. 112A inserted by 2008 c. 32 s. 71
- s. 121A inserted by S.I. 2008/1888 reg. 2
- s. 125-125C substituted for s. 125 by 2008 c. 27 Sch. 7 para. 2
- s. 131A-131C inserted by 2008 c. 27 Sch. 7 para. 6
Commencement Orders yet to be applied to the Energy Act 2004:
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Commencement Orders bringing provisions within this Act into force:
- S.I. 2004/2184 art. 2 commences (2004 c. 20)
- S.I. 2004/2575 art. 2 Sch. 1 2 commences (2004 c. 20)
- S.I. 2005/442 art. 2 commences (2004 c. 20)
- S.I. 2005/877 art. 2 commences (2004 c. 20)
- S.I. 2005/2965 art. 2-4 commences (2004 c. 20)
- S.I. 2006/1964 art. 2 commences (2004 c. 20)
- S.I. 2007/1091 art. 2 commences (2004 c. 20)
- S.I. 2009/1269 art. 2 3 commences (2004 c. 20)
- S.I. 2010/1889 art. 2 commences (2004 c. 20)
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2006/378 art. 2-7 Sch. commences (2005 c. 15)
- S.I. 2007/709 art. 3(q) commences (2006 c. 48)
- S.I. 2008/2550 art. 2 Sch. commences (2007 c. 17)
- S.I. 2009/45 art. 2-4 Commencement Order
- S.I. 2009/2809 art. 2 commences (2008 c. 32)
- S.I. 2010/298 art. 2 Sch. commences (2009 c. 23)
- S.I. 2010/507 art. 2-5 commences (2009 c. 26)
- S.I. 2012/1205 art. 2-4 commences (Commencment order for 2012 c. 9)
- S.S.I. 2011/58 art. 2 3 commences (2010 asp 5)
Prospective
Chargeable gains: degrouping chargesE+W+S+N.I.
19(1)This paragraph applies if a company (“the degrouped company”)—E+W+S+N.I.
(a)acquired an asset from another company at a time when both were members of the same group of companies (“the old group”); and
(b)ceases by virtue of a transfer to which this Part of this Schedule applies to be a member of the old group.
(2)Section 179 of the 1992 Act (company ceasing to be member of group) is not to treat the degrouped company as having by virtue of the transfer sold and immediately reacquired the asset.
(3)Where sub-paragraph (2) has applied to an asset, section 179 of the 1992 Act is to have effect on and after the first subsequent occasion on which the degrouped company ceases to be a member of a group of companies (“the new group”) as if—
(a)the degrouped company, and
(b)the company from which it acquired the asset,
had been members of the new group at the time of acquisition.
(4)Expressions used in this paragraph and in section 179 of the 1992 Act have the same meanings in this paragraph as in that section.
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