| Railways Act 2005 |
| 2005 Chapter 14 - continued |
| SCHEDULE 10, TAXATION PROVISIONS RELATING TO TRANSFER SCHEMES - continued |
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| back to previous text |
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| | PART 5 |
| | INTERPRETATION OF SCHEDULE |
| 34 | (1) In this Schedule-
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| | "the 1992 Act" means the Taxation of Chargeable Gains Act 1992 (c. 12); |
| | "the 2001 Act" means the Capital Allowances Act 2001 (c. 2); |
| | "national authority" means- |
| | (a) the Secretary of State;
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| | (b) the Scottish Ministers;
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| | (c) the National Assembly for Wales; or
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| | (d) the Office of Rail Regulation;
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| | "the Taxes Act" means the Income and Corporation Taxes Act 1988 (c. 1); |
| | "transferee", in relation to a transfer in accordance with a scheme made under section 1(2) or 12, means the person to whom the transfer is made; |
| | "transferor", in relation to a transfer in accordance with a scheme made under section 1(2) or 12, means the person from whom the transfer is made. |
| | (2) So far as it relates to corporation tax this Schedule is to be construed as one with the Corporation Tax Acts.
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| | (3) So far as it relates to capital allowances this Schedule is to be construed as one with the 2001 Act.
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