SCHEDULES

SCHEDULE 9Taxation provisions relating to nuclear transfer schemes

Part 2Transfers relating to BNFL or the UKAEAetc.

Application of rules for reorganisations under same ownership

F117

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.