Part 4: The Health Services Safety Investigations Body Introductory Schedule 13: The Health Services Safety Investigations Body Seal and signature Part 2: Transfer Schemes
Paragraph 22 of the Schedule provides that the Secretary of State may make one or more transfer schemes in connection with the establishment of the HSSIB, to transfer to the HSSIB any property, rights or liabilities of NHS England relating to NHS England’s functions pursuant to any directions made under section 44 of this Act, which are in force at the time the scheme is made.
	Paragraph 23 of the Schedule provides that the Treasury may make regulations to vary the way in which a relevant tax has effect in relation to transfers under the scheme. This is a similar provision as can be seen elsewhere in the Act in respect of transfer schemes. The intention is that any transfer of assets, rights, or liabilities be tax neutral for NHS England and the HSSIB. This paragraph provides a power for the Treasury to vary any relevant tax in order to ensure that no taxes arise.