Energy Act 2004 (c.20)
This section has no associated Explanatory Memorandum
227. In sections 29(5) and 30(5) of the Energy Act 2004 (disregard for tax purposes of certain Companies Act provisions), in the definition of “relevant provision”, for “a provision for liabilities or charges as defined in paragraph 89 of Schedule 4 to the Companies Act 1985” substitute “any amount retained as reasonably necessary for the purposes of providing for any liability or loss which is either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which it will arise”.