Part VII Other Provisions Concerning Transfers
Transport Act 2000 (2000 c 38) | Legislation

Part VII Other Provisions Concerning Transfers

Chargeable gains: value shifting

36

Nothing in this Part of this Act and nothing done under it is to be regarded as a scheme or arrangement for the purposes of section 30 of the 1992 Act (tax-free benefits).

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37

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Group relief

38

The existence of the powers of the Secretary of State or the Authority under this Part of this Act is not to be regarded (and nothing else in that Part is to be regarded) as—

(a)     constituting arrangements falling within [section 154(3) or 155(3) of the Corporation Tax Act 2010] (arrangements for transfer of company to another group or consortium), or

(b)     constituting option arrangements for the purposes of [section 173 of that Act].

Modifications of transfer schemes

39

(1)     Sub-paragraph (2) applies if—

(a)     the effect of a scheme under paragraph 1 of Schedule 15, paragraph 31 of Schedule 17, paragraph 1 of Schedule 19 or paragraph 1 of Schedule

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