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SCHEDULES

SCHEDULE 10E+W+STaxation provisions relating to transfer schemes

Part 1 E+W+STransfers to a national authority under section 1(2) schemes

Continuity in relation to transfer of intangible assetsE+W+S

6(1)For the purposes of Schedule 29 to the Finance Act 2002 (c. 23), a relevant transfer of a chargeable intangible asset of the transferor is to be treated as a tax-neutral transfer.E+W+S

(2)Expressions used in this paragraph and in that Schedule have the same meanings in this paragraph as in that Schedule.

Commencement Information

I1Sch. 10 para. 6 in force at 8.6.2005 by S.I. 2005/1444, art. 2(1), Sch. 1