Sch. 7 brought into force on 1 February 2001 (SI 2001/57).


1  In this Schedule–

the 1988 Act”  means the Income and Corporation Taxes Act 1988;

the 1990 Act”  means the Capital Allowances Act 1990;

the 1992 Act”  means the Taxation of Chargeable Gains Act 1992;

relevant transfer”  means a transfer of property, rights or liabilities under a transfer scheme;

transferee”  in relation to a relevant transfer means the person to whom the property, rights or liabilities are transferred;

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