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Energy Act 2004
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- 2004 c. 20
- Part 1
- Chapter 1
- Financial provisions
- Section 30
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This version of this provision is prospective.
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Changes and effects yet to be applied to Section 30:
Changes and effects
This section lists the changes and effects yet to be applied to the specific provision you are viewing.
- s. 30(1)(b) substituted by 2006 c. 25 s. 100(2)(a)
- s. 30(1)(c) text amended by 2006 c. 25 s. 100(2)(b) Sch. 26 Pt. 3(18)
- s. 30(1)(d) and word inserted by 2006 c. 25 s. 100(2)(c)
- s. 30(3) substituted by 2006 c. 25 s. 100(3)
- s. 30(4) text amended by 2006 c. 25 s. 100(4)
- s. 30(5) text amended by 2006 c. 25 s. 100(5)
- s. 30(5) text amended by S.I. 2008/948 Sch. 1 para. 227
- s. 125-125C substituted for s. 125 by 2008 c. 27 Sch. 7 para. 2
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Act modified by S.I. 2006/772 rule 68
- Blanket amendment text amended 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. 131A-131C inserted by 2008 c. 27 Sch. 7 para. 6
Commencement Orders yet to be applied to the Energy Act 2004:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing provisions within this Act into force:
- S.I. 2004/1973 art. 2 commences (2004 c. 20)
- 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. 2-4 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. 2011/1066 art. 2 commences (2010 c. 15)
- S.S.I. 2011/58 art. 2 3 commences (2010 asp 5)
Prospective
30Disregard for tax purposes of provisions recognised by NDAE+W+S+N.I.
This section has no associated Explanatory Notes
(1)This section applies where—
(a)by virtue of a direction under section 3 the NDA acquires the responsibility for securing the cleaning-up of a site falling within subsection (2), or the decommissioning of an installation or facility in or on such a site;
(b)that responsibility includes the financial responsibility under section 21; and
(c)on the coming into force of the direction mentioned in paragraph (a), the NDA recognises in its accounts, in accordance with generally accepted accounting practice, a relevant provision that relates to that responsibility.
(2)A site falls within this subsection if—
(a)at the time the direction mentioned in subsection (1)(a) comes into force there is a nuclear site licence in force in relation to the site; and
(b)the holder of that licence at that time is a BNFL company that is publicly owned.
(3)In computing the profits, gains or losses of the NDA for the purposes of corporation tax, no amount shall be brought into account in connection with the recognition of the relevant provision in the accounts of the NDA.
(4)But subsection (3) shall not affect the amount (if any) to be brought into account in computing the profits, gains or losses of the NDA in connection with an adjustment at a time after the first recognition of the relevant provision in the accounts of the NDA.
(5)In this section—
“BNFL company” means BNFL or a wholly-owned subsidiary of BNFL;
“relevant provision” means a provision for liabilities or charges as defined in paragraph 89 of Schedule 4 to the Companies Act 1985.
(6)This section is to be construed as one with the Corporation Tax Acts.
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