# Crossrail Act 2008, Paragraph 14

Extent: E+W+S+N.I.

(1) For the purposes of the application of Part 5 of CTA 2009 (loan relationships) in relation to a relevant transfer, the transferee and the transferor are to be treated as if, at the time of the transfer, they were members of the same group.
(2) In sub-paragraph (1) the reference to being members of the same group must be construed in accordance with section 335(6) of that Act.

---
Source: https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/14 (the official version)
Page: https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.