Related Commentary  

4(1)  The provisions of this Part of this Schedule apply in cases where a claim for relief is made under section 165.

4(2)  In this Part of this Schedule

(a)the principal provision”  means section 165(2), or, as the case may require, sub-paragraph (2) of paragraph 2 above,

(b)shares”  includes securities,

(c)the transferor”  has the same meaning as in section 165 except that, in a case where paragraph 2 above applies, it refers to the trustees mentioned in that paragraph, and

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