{
  "url": "https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-17",
  "json_url": "https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-17.json",
  "legislation": "ukpga/2005/14",
  "legislation_title": "Railways Act 2005",
  "legislation_url": "https://openlegislation.uk/railways-act-2005",
  "path": "schedule/10/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "(1) For the purposes of Part 8 of the Corporation Tax Act 2009—\n(a) a relevant transfer of a chargeable intangible asset of the transferor is to be treated as a tax-neutral transfer; and\n(b) an intangible fixed asset which is a pre-FA 2002 asset of the transferor at the time of the transfer is to be treated, on and after the transfer, as a pre-FA 2002 asset in the hands of the transferee.\n(2) Expressions used in this paragraph and in that Part have the same meanings in this paragraph as in that Part.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 10 para. 17(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 667(4)(a) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 10 para. 17(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 667(4)(b) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 17 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/17",
    "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."
}