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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- SCHEDULE 2
- Part 8
- Paragraph 64
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Saving for old elections for treating loan relationships with embedded derivatives as two assets
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64(1)The repeal by this Act of paragraph 7 of Schedule 6 to F(No.2)A 2005 (loan relationships with embedded derivatives) does not affect—
(a)any election made under that paragraph immediately before the repeal takes effect, or
(b)any election which immediately before the repeal takes effect had effect as if so made as a result of sub-paragraph (8) of that paragraph (elections made under paragraph 28(3) of Schedule 4 to FA 2005).
(2)This Act applies to those elections as if they had been made under section 416 (election for application of sections 415 and 585).
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