# Railways Act 2005, Paragraph 34

Extent: E+W+S

(1) In this Schedule—
“the 1992 Act” means the Taxation of Chargeable Gains Act 1992 (c. 12);
“the 2001 Act” means the Capital Allowances Act 2001 (c. 2);
“national authority” means—
(a)the Secretary of State;
(b)the Scottish Ministers;
(c) the Welsh Ministers; or
(d)the Office of Rail and Road;
“the Taxes Act” means the Income and Corporation Taxes Act 1988 (c. 1);
“transferee”, in relation to a transfer in accordance with a scheme made under section 1(2) or 12, means the person to whom the transfer is made;
“transferor”, in relation to a transfer in accordance with a scheme made under section 1(2) or 12, means the person from whom the transfer is made.
(2) So far as it relates to corporation tax this Schedule is to be construed as one with the Corporation Tax Acts.
(3) So far as it relates to capital allowances this Schedule is to be construed as one with the 2001 Act.

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Source: https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/34 (the official version)
Page: https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.