# Railways Act 2005, Paragraph 18

Extent: E+W+S

(1) For the purposes of the application of Part 5 of the Corporation Tax Act 2009 (loan relationships) in relation to a relevant transfer, the transferee and the transferor are to be treated as if, at the time of the transfer, they were members of the same group.
(2) In sub-paragraph (1), the reference to being members of the same group must be construed in accordance with section 335(6) of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/18 (the official version)
Page: https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.