{
  "url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-42",
  "json_url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-42.json",
  "legislation": "ukpga/2008/18",
  "legislation_title": "Crossrail Act 2008",
  "legislation_url": "https://openlegislation.uk/crossrail-act-2008",
  "path": "schedule/13/paragraph/42",
  "kind": "paragraph",
  "number": "42",
  "heading": null,
  "text": "The power of the Secretary of State to make a transfer scheme is not to be regarded as constituting—\n(a) arrangements falling within section 154(3) or 155(3) of CTA 2010 (arrangements for transfer of company to another group or consortium), or\n(b) option arrangements for the purposes of section 173 of CTA 2010.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 13 para. 42(a) 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(6)(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 13 para. 42(b) 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(6)(b) (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/42",
    "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."
}