s 18 Continuity
(1) Property transfer regulations may provide— (a) for a transfer to be, or to be treated as, a succession; (b) for a transferee to be treated for any purpose connected with the transfer as the same person as the transferor. (2) Property transfer regulations may provide for agreements made or other things done by or in relation to a transferor to be treated as made or done by or in relation to the transferee. (3) Property transfer regulations may provide for anything (including legal proceedings) that relates to anything transferred and is in the process of being done by or in relation to the transferor immediately before the transfer date to be continued by or in relation to the transferee. (4) Property transfer regulations which transfer or enable the transfer of a contract of employment may include provision about continuity of employment. (5) Property transfer regulations may modify references (express or implied) in an instrument or document to a transferor. (6) In so far as rights and liabilities in respect of anything transferred are enforceable after transfer, property transfer regulations may provide for apportionment between transferor and transferee to a specified extent and in specified ways. (7) Property transfer regulations may enable the transferor and transferee by agreement to modify a provision of the regulations; but a modification— (a) must achieve a result that could have been achieved by the regulations, and (b) may not transfer (or arrange for the transfer of) property, rights or liabilities. (8) Property transfer regulations may require or permit— (a) a transferor to provide a transferee with information and assistance; (b) a transferee to provide a transferor with information and assistance. (9) Obligations imposed under subsection (8) are enforceable as if created by contract between the transferor and the transferee.