{
  "url": "https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-32",
  "json_url": "https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-32.json",
  "legislation": "ukpga/2005/14",
  "legislation_title": "Railways Act 2005",
  "legislation_url": "https://openlegislation.uk/railways-act-2005",
  "path": "schedule/10/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": null,
  "text": "Neither the power of the Secretary of State to make a scheme under section 1(2) nor the power of the Secretary of State, the Welsh Ministers or the Scottish Ministers to make a scheme under section 12 is to be regarded as constituting—\n(a) arrangements falling within section 154(3) or 155(3) of the Corporation Tax Act 2010 (arrangements for transfer of company to another group or consortium); or\n(b) option arrangements for the purposes of section 173 of that Act.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 10 para. 32 inserted (13.6.2018) by The Welsh Ministers (Transfer of Functions) (Railways) Order 2018 (S.I. 2018/631), art. 1(2)(b)(xvii), Sch. para. 68(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 10 para. 32 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 478(3)(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 10 para. 32 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 478(3)(b) (with Sch. 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 32 in force at 8.6.2005 for specified purposes by S.I. 2005/1444, art. 2(1), Sch. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 10 para. 32 in force at 24.7.2005 in so far as not already in force by S.I. 2005/1909, art. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/32",
    "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."
}