http://www.legislation.gov.uk/uksi/2002/653/introduction/madeThe Scottish Water (Transfer of Functions, etc.) (Tax Provisions) Order 2002Income taxCorporation taxTaxStamp dutiesKing's Printer of Acts of Parliament2017-06-08INCOME TAXTAXES This Order makes provision consequential on the Water Industry (Scotland) Act 2002 (“the 2002 Act”). In particular it ensures that the transfer of functions, property and liabilities from the three Scottish water authorities to Scottish Water (the new body corporate established by the 2002 Act) on 1st April 2002 does not give rise to any adverse or beneficial tax consequences. 2002 No. 653 Made 11th March 2002 Laid before Parliament 11th March 2002 Coming into force 1st April 2002 The Treasury, in exercise of the powers conferred upon them by sections 104(1), 112(1) and (5) and 126(1) of the Scotland Act 1998, hereby make the following Order: 1998 c. 46. Section 126(1) is cited because it defines “Minister of the Crown” as including the Treasury.