{
  "url": "https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-13",
  "json_url": "https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-13.json",
  "legislation": "ukpga/2005/14",
  "legislation_title": "Railways Act 2005",
  "legislation_url": "https://openlegislation.uk/railways-act-2005",
  "path": "schedule/10/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Where a person (“the predecessor”) is carrying on a trade and, in consequence of a scheme made under section 1(2)—\n(a) the predecessor ceases to carry on a trade, and\n(b) a person who is not a national authority (“the successor”) begins to carry on activities of that trade as part of a trade carried on by the successor,\nthen that part of the trade carried on by the successor shall be treated for the purposes of paragraph 12 as a separate trade.\n(2) Where a person (“the predecessor”) is carrying on a trade and, in consequence of a scheme made under section 1(2)—\n(a) the predecessor ceases to carry on a part of a trade, and\n(b) a person who is not a national authority begins to carry on activities of that part of that trade,\nthen the predecessor shall be treated for the purposes of paragraph 12 and sub-paragraph (1) of this paragraph as having carried on that part of its trade as a separate trade.\n(3) Where activities fall to be treated for the purposes of this paragraph as a separate trade, such apportionments of receipts, expenses, assets and liabilities shall be made for the purposes of the 2001 Act as may be just and reasonable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 13 in force at 8.6.2005 by S.I. 2005/1444, art. 2(1), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/13",
    "retrieved_at": "2026-10-29T09:16:06.853495+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."
}