{
  "url": "https://openlegislation.uk/localism-act-2011/schedule-24/paragraph-2",
  "json_url": "https://openlegislation.uk/localism-act-2011/schedule-24/paragraph-2.json",
  "legislation": "ukpga/2011/20",
  "legislation_title": "Localism Act 2011",
  "legislation_url": "https://openlegislation.uk/localism-act-2011",
  "path": "schedule/24/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In this Part of this Schedule—\n“CTA 2009” means the Corporation Tax Act 2009,\n“public body” means—\n(a)a person which is a public body for the purposes of section 66 of the Finance Act 2003 (stamp duty land tax: transfers involving public bodies), or\n(b)a person prescribed for the purposes of this Part of this Schedule by order made by the Treasury,\n“relevant transfer” means—\n(a)a transfer, in accordance with a transfer scheme under section 190, to a taxable public body of property, rights or liabilities of the Homes and Communities Agency, or\n(b)a transfer, in accordance with a transfer scheme under section 191, to a taxable public body,\n“taxable public body” means a public body which is within the charge to corporation tax,\n“transferee”, in relation to a transfer in accordance with a transfer scheme under section 190 or 191, means the person to whom the transfer is made, and\n“transferor”—\n(a)means the Homes and Communities Agency in relation to a transfer, in accordance with a transfer scheme under section 190, of property, rights or liabilities of that Agency, and\n(b)means the London Development Agency in relation to a transfer in accordance with a transfer scheme under section 191.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 24 in force for specified purposes at Royal Assent see s. 240(5)(o)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 24 para. 2 in force at 30.3.2012 for E.W. by S.I. 2012/628, art. 3(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/20/schedule/24/paragraph/2",
    "retrieved_at": "2026-10-29T09:09:15.217969+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."
}