# The Scottish Water (Transfer of Functions, etc.) (Tax Provisions) Order 2002, Article 6: Tax-free benefits


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).

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Source: https://www.legislation.gov.uk/uksi/2002/653/article/6 (the official version)
Page: https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.