xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"



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.