{
  "url": "https://openlegislation.uk/railway-industry-employees-transport-vouchers-taxation-order-1996/article-2",
  "json_url": "https://openlegislation.uk/railway-industry-employees-transport-vouchers-taxation-order-1996/article-2.json",
  "legislation": "uksi/1996/639",
  "legislation_title": "The Railway Industry (Employees' Transport Vouchers) (Taxation) Order 1996",
  "legislation_url": "https://openlegislation.uk/railway-industry-employees-transport-vouchers-taxation-order-1996",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "(1) For the purposes of paragraph 27(2)(a), a person who ceases, or ceased, as mentioned in the said paragraph 27(2)(a) to be in the employment there mentioned shall be treated as if he had not ceased, or so ceased, to be in that employment—\n(a) where, within fourteen days after so ceasing (or, if shorter, the period ending at midnight on the second Monday after so ceasing), he enters or entered the employment of a person falling within sub-paragraph (i), (ii) or (iii) of paragraph 27(1)(a) who is or was the person by whom he had been employed immediately before the relevant date;\n(b) where, at any time after so ceasing, he enters or entered the employment of a person falling within sub-paragraph (i), (ii) or (iii) of paragraph 27(1)(a) (whether or not that person is or was the person by whom he had been employed immediately before the relevant date) pursuant to a statutory or contractual right to do so which existed on that date;\n(c) for any period during which, and for the time preceding any period during which, he is or was in the employment of a person engaged in the railway industry—\n(i) who is or was carrying on the undertaking or the part of the undertaking in which he had been employed immediately before the relevant date, and\n(ii) to whom the said undertaking or part had been transferred or otherwise disposed of, directly or indirectly by virtue of something done under or by virtue of, or pursuant to, the 1993 Act,\nprovided that, had that person been the person by whom he had been employed immediately before the relevant date, he would have been entitled, on the date he enters or entered that person’s employment, to return to that person’s employment pursuant to a statutory or contractural right to do so which existed on the relevant date;\n(d) where, in consequence of any action to which this sub-paragraph applies, he is or was reinstated or re-engaged in the employment of a person falling within sub-paragraph (i), (ii) or (iii) of paragraph 27(1)(a) (whether or not that person is or was the person by whom he had been employed immediately before the relevant date);\n(e) for any period during which, and for the time preceding any period during which, he is or was in the employment of a person who is or was engaged in the railway industry and in whose employment he was or had been reinstated or re-engaged in consequence of any action to which this sub-paragraph applies.\n(2) Sub-paragraphs (d) and (e) of paragraph (1) of this article apply to any action taken in relation to the dismissal of a person who, by virtue of that dismissal, ceases, or ceased, as mentioned in paragraph 27(2)(a) to be in the employment there mentioned which consists of any of the following—\n(a) the making by that person of a relevant complaint of dismissal,\n(b) the making by that person of a claim in accordance with a dismissal procedures agreement designated by an order under section 65 of the 1978 Act,\n(c) the making by that person of a claim in accordance with procedures relating to dismissal established by or on behalf of the person by whom he was dismissed,\n(d) the taking by a conciliation officer of any action under section 64(2) of the Sex Discrimination Act 1975, section 55(2) of the Race Relations Act 1976, or section 134(3) of the 1978 Act,\n(e) the making of a relevant compromise contract.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 65(4) of the 1978 Act was amended by the Trade Union Reform and Employment Rights Act 1993, section 49(2), Schedule 8, paragraph 16. Other amendments, not relevant to this Order, have been made to section 65(4) of the 1978 Act."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1975 c. 65."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1976 c. 75."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/639/article/2",
    "retrieved_at": "2026-10-29T12:49:21.284476+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."
}