Chwilio Deddfwriaeth

Chwiliad Uwch

Greater London Authority Act 1999

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5(1)Paragraph 4 above shall have effect in relation to a preparatory transfer of relevant assets as it has effect in relation to a qualifying transfer in relation to which that paragraph applies.

(2)For the purposes of this paragraph, a “preparatory transfer” is a transfer of property, rights or liabilities—

(a)from London Regional Transport to a subsidiary of London Regional Transport,

(b)from a subsidiary of London Regional Transport to London Regional Transport, or

(c)from a subsidiary of London Regional Transport to another such subsidiary,

by virtue of an instrument, or in pursuance of an agreement, which is certified to the Commissioners of Inland Revenue by London Regional Transport as made in preparation for, or in pursuance of, a qualifying transfer falling within sub-paragraph (3) below.

(3)A qualifying transfer falls within this sub-paragraph if it is a transfer of shares in a company which—

(a)immediately before the transfer is a subsidiary of London Regional Transport; but

(b)as a result of the transfer becomes instead a subsidiary of Transport for London.

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