{
  "url": "https://openlegislation.uk/consumers-estate-agents-and-redress-act-2007/schedule-4/paragraph-10",
  "json_url": "https://openlegislation.uk/consumers-estate-agents-and-redress-act-2007/schedule-4/paragraph-10.json",
  "legislation": "ukpga/2007/17",
  "legislation_title": "Consumers, Estate Agents and Redress Act 2007",
  "legislation_url": "https://openlegislation.uk/consumers-estate-agents-and-redress-act-2007",
  "path": "schedule/4/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) For the purposes of Schedule 29 to the Finance Act 2002 (c. 23)—\n(a) a transfer by a transfer scheme of a chargeable intangible asset of the transferor is to be treated as a tax-neutral transfer, and\n(b) an intangible fixed asset which is an existing asset of the transferor at the time of the transfer is to be treated, on and after the transfer, as an existing asset in the hands of Citizens Advice.\n(2) Expressions used in this paragraph and in that Schedule have the same meanings in this paragraph as in that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 substituted (1.4.2014) by The Public Bodies (Abolition of the National Consumer Council and Transfer of the Office of Fair Trading's Functions in relation to Estate Agents etc) Order 2014 (S.I. 2014/631), art. 1(3), Sch. 1 para. 12(49) (with Sch. 1 para. 28, Sch. 2 paras. 13-15)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 10 in force at 21.12.2007 by S.I. 2007/3546, art. 3, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/17/schedule/4/paragraph/10",
    "retrieved_at": "2026-10-29T09:12:39.904529+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."
}