INTERPRETATION

8  In this Part of this Schedule–

relevant transfer”  means a transfer of property, rights or liabilities by virtue of–

(a)paragraph 11 of Schedule 18, or

(b)a scheme under paragraph 1 of Schedule 19,

transferee” , in relation to a relevant transfer, means the Authority, and

transferor” , in relation to a relevant transfer, means the Board.

CHARGEABLE GAINS: GENERAL

9  For the purposes of the 1992 Act a disposal–

(a)constituted by a relevant transfer, or

(b)by virtue of provision made under paragraph 4 of Schedule 19,

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