{
  "url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-8",
  "json_url": "https://openlegislation.uk/crossrail-act-2008/schedule-13/paragraph-8.json",
  "legislation": "ukpga/2008/18",
  "legislation_title": "Crossrail Act 2008",
  "legislation_url": "https://openlegislation.uk/crossrail-act-2008",
  "path": "schedule/13/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Where a taxable public body (“the predecessor”) is carrying on a trade and, as a result of a transfer scheme—\n(a) the predecessor ceases to carry on a trade, and\n(b) another taxable public body (“the successor”) begins to carry on activities of that trade as part of a trade carried on by the successor,\nthen that part of the trade carried on by the successor shall be treated for the purposes of paragraph 7 as a separate trade.\n(2) Where a taxable public body (“the predecessor”) is carrying on a trade and, as a result of a transfer scheme—\n(a) the predecessor ceases to carry on a part of a trade, and\n(b) another taxable public body begins to carry on activities of that part of that trade,\nthen the predecessor shall be treated for the purposes of paragraph 7 and sub-paragraph (1) as having carried on that part of its trade as a separate trade.\n(3) Where activities fall to be treated for the purposes of this paragraph as a separate trade, such apportionments of receipts, expenses, assets and liabilities shall be made for the purposes of CAA 2001 as may be just and reasonable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "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/8",
    "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."
}