67(1)  In this section “relevant transfer”  means a transfer of property, rights or liabilities where–

(a)the transfer is of property, rights or liabilities which–

(i)are specified or described in or determined in accordance with a scheme, and

(ii)consist of or include relevant property, rights or liabilities,

(b)the transfer is from a Northern Ireland department or persons which include a Northern Ireland department to a company or companies specified in the scheme (“transferee company”), and

(c)the transfer is effected by or under an enactment which–

(i)is made after the coming into force of this section, and

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