SCHEDULE 7 Transfer Schemes Relating to BBC Transmission Network: Taxation Provisions
Broadcasting Act 1996 (1996 c 55) | Legislation

SCHEDULE 7 Transfer Schemes Relating to BBC Transmission Network: Taxation Provisions

Section 135

Interpretation

1

(1)     In this Schedule, unless the context otherwise requires—

.Ìý.Ìý.

“the BBC transmission network†has the meaning given by section 131(2);

[“the Capital Allowances Act†means the Capital Allowances Act 2001 and includes, where the context admits, enactments which under the Taxes Act 1988 are to be treated as contained in the Capital Allowances Act 2001;]

“direct disposal scheme†means a transfer scheme which is not a preparatory scheme;

“direct disposal transfer†means a transfer in accordance with a direct disposal scheme;

“the documents regulating the BBC†includes—

(a)     the Royal Charter of 1st May 1996 for the continuance of the British Broadcasting Corporation; and

(b)     the Agreement dated 25th January 1996 between Her Majesty's Secretary of State for National Heritage and the British Broadcasting Corporation;

“the Gains Act†means the Taxation of Chargeable Gains Act 1992;

“modification agreement†has the meaning given by paragraph 7(7) of Schedule 5;

‼õ°ù±ð±è²¹°ù²¹³Ù´Ç°ù²â scheme†means a transfer scheme whose main purpose is to provide for a transfer of property, rights or liabilities from the BBC to a wholly-owned subsidiary of the BBC;

‼õ°ù±ð±è²¹°ù²¹³Ù´Ç°ù²â

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