{
  "url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013",
  "json_url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013.json",
  "id": "uksi/2013/2242",
  "title": "The BRB (Residuary) Limited (Tax Consequences) Order 2013",
  "short_title": "BRB (Residuary) Limited (Tax Consequences) 2013",
  "long_title": "This Order deals with tax consequences in the case of a transfer (“a relevant transfer”) under a transfer scheme made under section 23 of the Public Bodies Act 2011 (c. 24) transferring property, rights or liabilities from BRB (Residuary) Limited (“BRB Residuary”) to the Secretary of State for Transport, London & Continental Railways Limited (“LCR”), Network Rail Infrastructure Limited (“Network Rail”) or the Rail Safety and Standards Board Limited. The Order deals with the tax consequences for BRB Residuary, LCR and Network Rail.",
  "citation": "S.I. 2013/2242",
  "type": "uksi",
  "year": "2013",
  "number": "2242",
  "version": "current",
  "date": "2013-09-05",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013/introduction",
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    },
    {
      "path": "article/1",
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      "url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013/article-1",
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    },
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      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Chargeable gains: no gain or loss on disposal",
      "url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Capital allowances",
      "url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
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      "number": "5",
      "heading": "Corporation Tax: losses",
      "url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013/article-5",
      "extent": null,
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      "parent": null
    },
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      "path": "article/6",
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      "heading": "Corporation Tax: provisions",
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    },
    {
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      "heading": "Corporation tax: loan relationships",
      "url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013/article-7",
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      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
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      "heading": "Stamp duty",
      "url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013/article-8",
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    },
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      "path": "signature",
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      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013/note",
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    }
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      "date": "2013-09-10",
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      "id": "ukpga/2011/24",
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    }
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    "source_url": "https://www.legislation.gov.uk/uksi/2013/2242",
    "retrieved_at": "2026-10-29T00:42:17.221075+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}