# Railways Act 2005, Paragraph 6


(1) For the purposes of Schedule 29 to the Finance Act 2002 (c. 23), a relevant transfer of a chargeable intangible asset of the transferor is to be treated as a tax-neutral transfer.
(2) Expressions used in this paragraph and in that Schedule have the same meanings in this paragraph as in that Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2005/14/schedule/10/paragraph/6 (the official version)
Page: https://openlegislation.uk/railways-act-2005/schedule-10/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.