Part 1: Health Service in England: Integration, Collaboration and Other Changes Merger of NHS bodies etc. Section 39: Transfer schemes under section 38: taxation
This section provides that the Treasury may vary the way in which a relevant tax has effect in relation to anything transferred under a scheme under section 38, or anything done for the purposes of, or in relation to, a transfer under such a scheme.
	The intention is that any transfer of assets, rights, or liabilities be tax neutral for the transferee and the transferor. Section 38 provides a power for the Treasury to vary any relevant tax in order to ensure that no taxes arise, and no changes to the tax position of either the transferee or transferor body arise.