32E+W+SNeither the power of the Secretary of State to make a scheme under section 1(2) nor the power of the Secretary of State[F1, the Welsh Ministers] or the Scottish Ministers to make a scheme under section 12 is to be regarded as constituting—
(a)arrangements falling within [F2section 154(3) or 155(3) of the Corporation Tax Act 2010] (arrangements for transfer of company to another group or consortium); or
(b)option arrangements for the purposes of [F3section 173 of] that Act.
Textual Amendments
F1Words in Sch. 10 para. 32 inserted (13.6.2018) by The Welsh Ministers (Transfer of Functions) (Railways) Order 2018 (S.I. 2018/631), art. 1(2)(b)(xvii), Sch. para. 68(2)
F2Words in Sch. 10 para. 32 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. 478(3)(a) (with Sch. 2)
F3Words in Sch. 10 para. 32 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. 478(3)(b) (with Sch. 2)
Commencement Information
I1Sch. 10 para. 32 in force at 8.6.2005 for specified purposes by S.I. 2005/1444, art. 2(1), Sch. 1
I2Sch. 10 para. 32 in force at 24.7.2005 in so far as not already in force by S.I. 2005/1909, art. 2, Sch.