Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Energy Act 2004
438
1
Amend Schedule 9 (taxation provisions relating to nuclear transfer schemes) as follows.
2
In paragraph 2(3)—
a
for the words from “Subsections” to “ownership)” substitute “
Sections 944 and 951 to 953 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership)
”
, and
b
in paragraph (a) for “subsection (1) of that section” substitute “
Chapter 1 of Part 22 of that Act
”
.
3
In paragraph 10 for “section 839 of the Taxes Act” substitute “
section 1122 of the Corporation Tax Act 2010
”
.
4
For paragraph 17 substitute—
17
Where Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade without a change of ownership) applies in relation to a transfer to which this Part of this Schedule applies, that Chapter has effect in relation to the transfer with the omission of section 945.
5
In paragraph 21(1)(b) for “section 343 of the Taxes Act” substitute “
Chapter 1 of Part 22 of the Corporation Tax Act 2010
”
.
6
In paragraph 22 for “section 839 of the Taxes Act” substitute “
section 1122 of the Corporation Tax Act 2010
”
.