# Railways Act 1993, Paragraph 1


(1) In this Schedule—
“the Inland Revenue” means the Commissioners of Inland Revenue;
“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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1993/43/schedule/9/paragraph/1 (the official version)
Page: https://openlegislation.uk/railways-act-1993/schedule-9/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.