art 3 Application of the 1981 regulations
(1) Where Article 2 applies, the transfer of rights and liabilities shall, if the 1981 Regulations do not otherwise apply in relation to that transfer, be treated as taking place as part of a transfer to which the 1981 Regulations apply. (2) For the purposes of paragraph (1) above the body or person falling within subsection (2) of section 408 to whom the rights and liabilities are transferred shall be treated as the transferee and the body or person falling within subsection (3) of section 408 from whom those rights and liabilities are transferred shall be treated as the transferor.