{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/article-4",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/article-4.json",
  "legislation": "ukdsi/2009/9780111480915",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Generic amendments of enactments: references about subsidiaries, etc",
  "text": "(1) In the following enactments, substitute “1159 of and Schedule 6 to” for “736 of”, and substitute “2006” for “1985”:—\n(a) the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001, regulation 6(3) (groups), and in this regulation also substitute “those provisions” for “that section”;\n(b) FA 1994, section 63(9) (groups: insurance premium tax), and in this section also substitute “those provisions” for “that section”;\n(c) FA 1996, section 59(9) (groups: landfill tax), and in this section also substitute “those provisions” for “that section”;\n(d) FA 1997, Schedule 1, Part 1, paragraph 8(10)(b) (groups: gaming duty);\n(e) FA 2001, Schedule 9, paragraph 8(2)(b) (groups: aggregates levy), and in this paragraph also substitute “c. 46” for “c. 6”;\n(f) the Inheritance Tax Act 1984, sections 13(5) (third indent, meaning for “subsidiary”), 103(2) and 234(3)(b) (dispositions by close companies for benefit of employees; miscellaneous reliefs – business property; interest on instalments);\n(g) the Income Tax (Earnings and Pensions) Act 2003, section 86(3), second indent (meaning for “subsidiary”) (transport vouchers), and in this section also substitute “c. 46” for “c. 6”;\n(h) the Landfill Tax Regulations 1996, regulation 33(9)(a) (credit: bodies concerned with the environment);\n(i) TCGA, section 239(7) (disposals to trustees of employee trusts);\n(j) VATA, section 43A(2) (groups);\n(k) the Value Added Tax (Groups: eligibility) Order 2004, article 3(5)(a).\n(2) In FA 2001, Schedule 9, paragraph 8(3): substitute “those provisions” for “section 736 of the Companies Act 1985”.\n(3) In VATA, section 43A(3): substitute “those provisions” for “that section”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/7, to which there are amendments not relevant to this Order."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 9."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1996 c. 8."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1997 c. 16."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "2001 c. 9."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "1984 c. 51; relevant amendments were made to these sections by the Companies Consolidation (Consequential Provisions) Act 1985 (c. 9), Schedule 2 and the Companies Act 1989 (c. 40), Schedule 18. See too the Finance Act 1986 (c. 41), section 100(1) about the expression “inheritance tax” replacing “capital transfer tax”."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "2003 c. 1."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "S.I. 1996/1527, amended by S.I. 1999/3270; there are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "The heading to section 239 was substituted by S.I. 2009/730."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "1994 c. 23; section 43A was inserted by the Finance Act 1999 (c. 16), Schedule 2, paragraph 2."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "S.I. 2004/1931."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111480915/article/4",
    "retrieved_at": "2026-10-30T14:57:04.810258+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}