http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/2

http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/100

Corporation Tax Act 2009

An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.

text

text/xml

Statute Law Database

2024-06-11

Expert Participation

2024-05-24

Corporation Tax Act 2009

s. 1094(2A)-(2C)

Finance Act 2012

Sch. 3

para. 13(3)

Corporation Tax Act 2009

s. 1106(4A)-(4C)

Finance Act 2012

Sch. 3

para. 14(3)

Corporation Tax Act 2009

Blanket amendment

The Treaty of Lisbon (Changes in Terminology) Order 2011

art. 3

art. 3(2)

art. 3(3)

4(2)

6(4)

(5)

art. 2

Corporation Tax Act 2009

s. 322(2A)(zb)

Finance Act 2016

s. 73(5)

Corporation Tax Act 2009

s. 1058B(5)(ea)

Neonatal Care (Leave and Pay) Act 2023

Sch.

para. 57

s. 3(3)

SCHEDULES

SCHEDULE 2Transitionals and savings

Part 11Intangible fixed assets

Transactions between related parties

100

1

Sub-paragraphs (2) and (3) apply in relation to any accounting period that began before 12 March 2008 and ends after 31 March 2009.

2

For the purposes of section 835(7) to (9)—

a

so much of the period as falls before 12 March 2008 is treated as an accounting period, and

b

so much of the period as falls on or after that date is treated as a separate accounting period.

3

Section 835(7) to (9) only has effect in relation to the credits and debits to be brought into account for the accounting period mentioned in sub-paragraph (2)(b).

4

Section 835(7) to (9) does not apply for the purposes of determining whether a party was a related party in relation to a company at a time before 12 March 2008.

5

For the purposes of sections 845 to 849 (transactions between related parties: transfers treated as being at market value) as they apply otherwise than for determining the credits and debits to be brought into account under Part 8, section 835(7) to (9) only has effect in relation to transfers of assets made on or after 12 March 2008.

6

For the purposes of sections 845 to 849 as they apply otherwise than for determining the debits or credits to be brought into account under Part 8, in relation to any transfer made before 16 March 2005 section 835 (“related party”) applies with the omission of subsection (5)(b).

7

Sections 847 (transfers involving other taxes) and 849 (transfers involving gifts of business assets) do not have effect in relation to any transfer of assets made before 16 March 2005.