39 Transfer schemes under section 38: taxation
Health and Care Act 2022 (2022 c 31) | Legislation

39  Transfer schemes under section 38: taxation

(1)     The Treasury may by regulations make provision varying the way in which a relevant tax has effect in relation to—

(a)     anything transferred under a scheme under section 38, or

(b)     anything done for the purposes of, or in relation to, a transfer under such a scheme.

(2)     The provision which may be made under subsection (1)(a) includes in particular provision for—

(a)     a tax

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