# Railways Act 2005, Paragraph 28

Extent: E+W+S

(1) Section 444 of the Corporation Tax Act 2009 is not to have effect where, as a result of a relevant transfer, the transferee replaces the transferor as a party to a loan relationship.
(2) Expressions used in this paragraph and in Part 5 of the Corporation Tax Act 2009 have the same meanings in this paragraph as in that Part.

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Source: https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/28 (the official version)
Page: https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.