# Railways Act 2005, Paragraph 11

Extent: E+W+S

(1) This paragraph applies to a relevant transfer of all the issued share capital of a company (the “transferred company”).
(2) For the purposes of the provisions of the Corporation Tax Act 2010 specified in sub-paragraph (3), the transfer is not to be taken to result in a change in the ownership of—
(a) the transferred company; or
(b) a company which is a wholly-owned subsidiary of the transferred company when the transfer takes effect.
(3) Those provisions are—
(a) Chapter 2 of Part 14 (but not section 674(1)),
(b) section 683,
(c) section 684,
(d) section 700,
(e) section 701,
(f) section 704, and
(g) section 705.

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Source: https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/11 (the official version)
Page: https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.