# Energy Act 2004, Paragraph 10

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

For the purposes of Part 2 of the 2001 Act references in that Part to a transaction (however described) between connected persons (within the meaning of section 1122 of the Corporation Tax Act 2010) are not to include references to a transfer of anything in accordance with a section 39 scheme to the NDA or a subsidiary of the NDA.

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Source: https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/10 (the official version)
Page: https://openlegislation.uk/energy-act-2004/schedule-9/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.