{
  "url": "https://openlegislation.uk/transport-act-2000/schedule-26/paragraph-38",
  "json_url": "https://openlegislation.uk/transport-act-2000/schedule-26/paragraph-38.json",
  "legislation": "ukpga/2000/38",
  "legislation_title": "Transport Act 2000",
  "legislation_url": "https://openlegislation.uk/transport-act-2000",
  "path": "schedule/26/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "The existence of the powers of the Secretary of State or the Authority under this Part of this Act is not to be regarded (and nothing else in that Part is to be regarded) as—\n(a) constituting arrangements falling within section 154(3) or 155(3) of the Corporation Tax Act 2010 (arrangements for transfer of company to another group or consortium), or\n(b) constituting option arrangements for the purposes of section 173 of that Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 26 para. 38 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 322(4)(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 26 para. 38 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 322(4)(b) (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/38/schedule/26/paragraph/38",
    "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."
}