Part 14: Civil Nuclear Sector Chapter 4: Great British Nuclear Section 326: Transfer schemes: taxation
Section 326 allows the Treasury to vary the way tax has effect in relation to things transferred under transfer schemes made under section 324. This will ensure that there are no unnecessary circular movements of money within government and will ultimately ensure value for money for government.
	This power should only be exercised for transfers between public bodies, private sector transfers will be treated in the same manner as commercial transactions.