http://www.legislation.gov.uk/uksi/2012/701/contents/made

The London Legacy Development Corporation (Tax Consequences) Regulations 2012

Corporation tax

Stamp duties

Income tax

en

King's Printer of Acts of Parliament

2018-02-05

CORPORATION TAX

INCOME TAX

STAMP DUTY LAND TAX

These Regulations deal with tax consequences of transfers of property, rights and liabilities from the Olympic Park Legacy Company Limited (“OPLC”) to the London Legacy Development Corporation (“LLDC”) made under the London Legacy Development Corporation and the Olympic Park Legacy Company Transfer Scheme 2012 (“the OPLC Scheme”). They also deal with tax consequences of transfers of trading stock from the London Thames Gateway Development Corporation (“LTGDC”) to LLDC under the London Legacy Development Corporation and the London Thames Gateway Development Corporation (No. 1) Transfer Scheme 2012 (“the LTGDC Scheme”).