{
  "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-6",
  "json_url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": "Tax-free benefits",
  "text": "Nothing in this Order or Part 3 of the Water Industry (Scotland) Act 2002, and nothing done under this Order or that Part, shall be regarded as a scheme or arrangement for the purposes of section 30 of the Taxation of Chargeable Gains Act 1992 (tax-free benefits).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Section 30 was amended by paragraphs 46 and 47(a) of Schedule 20 to the Finance Act 1996 and Part II(12) of Schedule 40 to the Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/653/article/6",
    "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."
}