Transport Bill - continued        House of Lords

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SCHEDULE 26
 
  TRANSFERS: TAX
  PART I
  INTERPRETATION
     1. - (1) In this Schedule-
 
 
    "the 1988 Act" means the Income and Corporation Taxes Act 1988,
 
    "the 1990 Act" means the Capital Allowances Act 1990,
 
    "the 1992 Act" means the Taxation of Chargeable Gains Act 1992,
 
    "the Capital Allowances Acts" has the same meaning as in the Tax Acts,
 
    "fixture" has the same meaning as in Chapter VI of Part II of the 1990 Act,
 
    "franchise company" means any body corporate which is, or is to be, the franchisee or the franchise operator under a franchise agreement, and
 
    "qualifying transfer" means a transfer which is a relevant transfer for the purposes of any of Parts II to VI of this Schedule.
      (2) So far as it relates to corporation tax, this Schedule is to be construed as one with the Corporation Tax Acts.
 
      (3) So far as it relates to capital allowances, this Schedule is to be construed as one with the Capital Allowances Acts.
 
 
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