{
  "url": "https://openlegislation.uk/energy-act-2004/schedule-9/paragraph-22",
  "json_url": "https://openlegislation.uk/energy-act-2004/schedule-9/paragraph-22.json",
  "legislation": "ukpga/2004/20",
  "legislation_title": "Energy Act 2004",
  "legislation_url": "https://openlegislation.uk/energy-act-2004",
  "path": "schedule/9/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "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 to which this Part of this Schedule applies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 9 para. 22 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 438(6) (with Sch. 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 9 para. 22 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/20/schedule/9/paragraph/22",
    "retrieved_at": "2026-10-29T09:17:05.990250+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."
}