{
  "url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-13",
  "json_url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-13.json",
  "legislation": "ukpga/2008/18",
  "legislation_title": "Crossrail Act 2008",
  "legislation_url": "https://openlegislation.uk/crossrail-act-2008",
  "path": "schedule/13/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) For the purposes of Part 8 of CTA 2009—\n(a) a relevant transfer 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 a relevant transfer is to be treated, on and after the transfer, as an existing asset in the hands of the transferee.\n(2) Expressions used in this paragraph and in that Part have the same meanings in this paragraph as in that Part.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 13 para. 13(1) substituted (with effect in accordance with s. 1329(1) of the commencing Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 739(5)(a) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 13 para. 13(2) substituted (with effect in accordance with s. 1329(1) of the commencing Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 739(5)(b) (with Sch. 2 Pts. 1, 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/18/schedule/13/paragraph/13",
    "retrieved_at": "2026-10-29T09:11:51.049540+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."
}