{
  "url": "https://openlegislation.uk/transport-act-2000/schedule-26/paragraph-1",
  "json_url": "https://openlegislation.uk/transport-act-2000/schedule-26/paragraph-1.json",
  "legislation": "ukpga/2000/38",
  "legislation_title": "Transport Act 2000",
  "legislation_url": "https://openlegislation.uk/transport-act-2000",
  "path": "schedule/26/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) In this Schedule—\n“the 1988 Act” means the Income and Corporation Taxes Act 1988,\n....\n“the 1992 Act” means the Taxation of Chargeable Gains Act 1992,\n“the Capital Allowances Act” means the Capital Allowances Act 2001 and includes, where the context admits, enactments which under the 1988 Act are to be treated as contained in the Capital Allowances Act 2001,\n“fixture” has the same meaning as in Chapter 14 of Part 2 of the Capital Allowances Act,\n“franchise company” means any body corporate which is, or is to be, the franchisee or the franchise operator under a franchise agreement, and\n“qualifying transfer” means a transfer which is a relevant transfer for the purposes of any of Parts II to VI of this Schedule.\n(2) So far as it relates to corporation tax, this Schedule is to be construed as one with the Corporation Tax Acts.\n(3) So far as it relates to capital allowances, this Schedule is to be construed as one with the Capital Allowances Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 26 para. 1(1): Definition of “the 1990 Act” repealed (22.3.2001, with effect as mentioned in 2001 c. 2, s. 579(1)) by 2001 c. 2, ss. 578, 580, Sch. 2 para. 109(1)(a), Sch. 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 26 para. 1(1): Definition of “the Capital Allowances Act” substituted (22.3.2001, with effect as mentioned in 2001 c. 2, s. 579(1)) by 2001 c. 2, s. 578, Sch. 2 para. 109(1)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 26 para. 1(1): Words in the definition of “fixture” substituted (22.3.2001, with effect as mentioned in 2001 c. 2, s. 579(1)) by 2001 c. 2, s. 578, Sch. 2 para. 109(1)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 26 para. 1(3) substituted (22.3.2001, with effect as mentioned in 2001 c. 2, s. 579(1)) by 2001 c. 2, s. 578, Sch. 2 para. 109(2)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 1."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1992 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/1",
    "retrieved_at": "2026-11-05T03:39:50.374964+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."
}