Article 5 Transfer arrangements
The existence or exercise of the powers of the Scottish Ministers under the Water Industry (Scotland) Act 2002 shall not be regarded as constituting or creating arrangements within the meaning of section 410 of the Taxes Actf1 (arrangements for transfer of company to another group or consortium).
Annotations
Footnotes
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Section 410(5) was amended by section 68 of the Finance Act 1997 (c. 16).