{
  "url": "https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012/article-2",
  "json_url": "https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012/article-2.json",
  "legislation": "uksi/2012/1709",
  "legislation_title": "The British Waterways Board (Tax Consequences) Order 2012",
  "legislation_url": "https://openlegislation.uk/british-waterways-board-tax-consequences-order-2012",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“TCGA 1992” means the Taxation of Chargeable Gains Act 1992;\n“CAA 2001” means the Capital Allowances Act 2001;\n“CTA 2009” means the Corporation Tax Act 2009;\n“BWB” means the British Waterways Board;\n“CRT” means the Canal & River Trust, company registration number 07807276;\n“CRT CIC” means the Canal & River Trading CIC, company registration number 08069602;\n“relevant transfer” means—\n(a) a transfer of property, rights and liabilities from BWB to CRT, or\n(b) a transfer of property, rights and liabilities from BWB to CRT CIC,\nby, or under, the British Waterways Board Transfer Scheme 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2001 c. 2."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2009 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1709/article/2",
    "retrieved_at": "2026-10-29T01:27:02.817425+00:00"
  },
  "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."
}