# The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009, Article 4: Generic amendments of enactments: references about subsidiaries, etc


(1) In the following enactments, substitute “1159 of and Schedule 6 to” for “736 of”, and substitute “2006” for “1985”:—
(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”;
(b) FA 1994, section 63(9) (groups: insurance premium tax), and in this section also substitute “those provisions” for “that section”;
(c) FA 1996, section 59(9) (groups: landfill tax), and in this section also substitute “those provisions” for “that section”;
(d) FA 1997, Schedule 1, Part 1, paragraph 8(10)(b) (groups: gaming duty);
(e) FA 2001, Schedule 9, paragraph 8(2)(b) (groups: aggregates levy), and in this paragraph also substitute “c. 46” for “c. 6”;
(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);
(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”;
(h) the Landfill Tax Regulations 1996, regulation 33(9)(a) (credit: bodies concerned with the environment);
(i) TCGA, section 239(7) (disposals to trustees of employee trusts);
(j) VATA, section 43A(2) (groups);
(k) the Value Added Tax (Groups: eligibility) Order 2004, article 3(5)(a).
(2) In FA 2001, Schedule 9, paragraph 8(3): substitute “those provisions” for “section 736 of the Companies Act 1985”.
(3) In VATA, section 43A(3): substitute “those provisions” for “that section”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111480915/article/4 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.