# The Natural Resources Body for Wales (Tax Consequences) Order 2013, Article 2: Transfers from the Countryside Council for Wales to the Natural Resources Body for Wales


(1) This article applies in the case of any transfer of property, rights or liabilities from the Countryside Council for Wales to the Natural Resources Body for Wales as a result of a transfer scheme made by the Welsh Ministers under section 23 of the Public Bodies Act 2011.
(2) For the purposes of the Tax Acts those bodies are to be treated as the same person.
(3) In particular, the transfer is to be disregarded for those purposes.

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Source: https://www.legislation.gov.uk/uksi/2013/489/article/2 (the official version)
Page: https://openlegislation.uk/natural-resources-body-for-wales-tax-consequences-order-2013/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.