{
  "url": "https://openlegislation.uk/housing-and-regeneration-act-2008/schedule-7/paragraph-10",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-act-2008/schedule-7/paragraph-10.json",
  "legislation": "ukpga/2008/17",
  "legislation_title": "Housing and Regeneration Act 2008",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
  "path": "schedule/7/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) This paragraph applies for the purposes of Schedule 29 to FA 2002 (intangible assets).\n(2) Expressions used in this paragraph have the same meaning as in that Schedule.\n(3) A transfer between bodies of a chargeable intangible asset is a tax-neutral transfer.\n(4) An intangible fixed asset which is an existing asset of the transferor at the time of a transfer between bodies is to be treated, on and after the transfer, as an existing asset of the transferee.\n(5) A transfer to government of a chargeable intangible asset is to be treated as not involving a realisation of the asset by the transferor.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 10 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/17/schedule/7/paragraph/10",
    "retrieved_at": "2026-10-29T09:11:57.313988+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."
}