{
  "url": "https://openlegislation.uk/energy-act-2004/schedule-9/paragraph-8",
  "json_url": "https://openlegislation.uk/energy-act-2004/schedule-9/paragraph-8.json",
  "legislation": "ukpga/2004/20",
  "legislation_title": "Energy Act 2004",
  "legislation_url": "https://openlegislation.uk/energy-act-2004",
  "path": "schedule/9/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Where—\n(a) a company (“the transferor company”) which is not a subsidiary of the NDA is carrying on a trade, and\n(b) in consequence of a section 39 scheme, the transferor company ceases to carry on that trade and the NDA or a subsidiary of the NDA begins to carry on activities of the trade as part of a trade carried on by the NDA or that subsidiary,\nthen that part of the trade carried on by the NDA or its subsidiary shall be treated for the purposes of paragraph 7 as a separate trade.\n(2) Where—\n(a) a company (“the transferor company”) which is not a subsidiary of the NDA is carrying on a trade, and\n(b) in consequence of a section 39 scheme, the transferor company ceases to carry on a part of that trade and the NDA or a subsidiary of the NDA begins to carry on activities of that part of that trade,\nthen the transferor company shall be treated for the purposes of paragraph 7 and sub-paragraph (1) of this paragraph as having carried on that part of its trade as a separate trade.\n(3) Where activities fall to be treated for the purposes of this paragraph as a separate trade, such apportionments of receipts, expenses, assets and liabilities shall be made for the purposes of the 2001 Act as may be just.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 9 para. 8 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/8",
    "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."
}