Paragraph 33 I1

United Kingdom

No credit or debit shall be required or allowed, in respect of a transfer to which this Part of this Schedule applies, to be brought into account in BNFL’s case—

(a)

for the purposes of F1Part 5 of the Corporation Tax Act 2009 (loan relationships); or

(b)

for the purposes of F2Part 7 of the Corporation Tax Act 2009.

Annotations

Textual amendments

F1: Words in Sch. 9 para. 33(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 586(9)(a) (with Sch. 2 Pts. 1, 2)
F2: Words in Sch. 9 para. 33(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 586(9)(b) (with Sch. 2 Pts. 1, 2)

Commencement

I1: Sch. 9 para. 33 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1