Sch 2 para 3
In paragraphs 4 to 6— a “ relevant transfer ” means a transfer of any property, rights or liabilities by or under a transfer scheme under section 8, and “ transferor ” and “ transferee ” have the same meaning as in Schedule 1.
In paragraphs 4 to 6— a “ relevant transfer ” means a transfer of any property, rights or liabilities by or under a transfer scheme under section 8, and “ transferor ” and “ transferee ” have the same meaning as in Schedule 1.
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