Transport Act 2000 (c. 38)

SCHEDULES

SCHEDULE 26 U.K. Transfers: tax

Part II U.K. Transfers to SRA from Franchising Director, Secretary of State and [F1 the Office of Rail and Road]

Textual Amendments

F1 Words in Sch. 26 Pt. 2 heading substituted (E.W.S) (16.10.2015) by The Office of Rail Regulation (Change of Name) Regulations 2015 (S.I. 2015/1682), reg. 1(2), Sch. para. 4(p)(vi)

Capital allowances for plant and machinery: connected persons U.K.

6 U.K. For the purposes of [F2 Part 2 of the Capital Allowances Act] references in that Part to a transaction (however described) between connected persons [F3 (see section 575 of that Act)] are not to include references to a relevant transfer.

Textual Amendments

F2 Words in Sch. 26 para. 6 substituted (22.3.2001, with effect as mentioned in 2001 c. 2, s. 579(1)) by 2001 c. 2, s. 578, Sch. 2 para. 109(6)

F3 Words in Sch. 26 para. 6 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 322(2) (with Sch. 2)