{
  "url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-30",
  "json_url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-30.json",
  "legislation": "ukpga/2008/18",
  "legislation_title": "Crossrail Act 2008",
  "legislation_url": "https://openlegislation.uk/crossrail-act-2008",
  "path": "schedule/13/paragraph/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "(1) This paragraph applies to a relevant transfer of all the issued share capital of a company (the “transferred company”).\n(2) For the purposes of Chapters 2 to 5 of Part 14 of CTA 2010, the transfer is not to be taken to result in a change in the ownership of—\n(a) the transferred company, or\n(b) a company which is a wholly-owned subsidiary of the transferred company when the transfer takes effect.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 13 para. 30(2) substituted (with effect in accordance with s. 1184(1) of the commencing Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 584(4) (with Sch. 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/30",
    "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."
}