{
  "url": "https://openlegislation.uk/railways-act-1993/schedule-9/paragraph-1",
  "json_url": "https://openlegislation.uk/railways-act-1993/schedule-9/paragraph-1.json",
  "legislation": "ukpga/1993/43",
  "legislation_title": "Railways Act 1993",
  "legislation_url": "https://openlegislation.uk/railways-act-1993",
  "path": "schedule/9/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) In this Schedule—\n“the Inland Revenue” means the Commissioners of Inland Revenue;\n“restructuring scheme” means a transfer scheme, if and to the extent that it provides for the transfer of property, rights or liabilities from a body or person falling within any of paragraphs (a) to (e) of section 85(1) of this Act to another such body or person.\n(2) For the purposes of this Schedule a transfer, instrument or agreement shall be regarded as made in pursuance of Schedule 8 to this Act if the making of that transfer, instrument or agreement is required or authorised by or under paragraph 2 or 3 of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/43/schedule/9/paragraph/1",
    "retrieved_at": "2026-10-29T09:34:47.841849+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."
}