{
  "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-5",
  "json_url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-5.json",
  "legislation": "uksi/2002/653",
  "legislation_title": "The Scottish Water (Transfer of Functions, etc.) (Tax Provisions) Order 2002",
  "legislation_url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Transfer arrangements",
  "text": "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 Act (arrangements for transfer of company to another group or consortium).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 410(5) was amended by section 68 of the Finance Act 1997 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/653/article/5",
    "retrieved_at": "2026-10-29T07:11:25.650837+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."
}