Assignment of rights

Completion and consideration

Effect of rescission etc. following substantial performance

Generally

Part only of subject matter of original contract

Relief for original purchaser

Transferor treated as making separate acquisition

Vendor, references to

Connected persons

First appropriate transaction and original contract

First minimum amount, meaning

Free-standing transfers

Consideration and substantial performance

Vendor, meaning

Interpretation

Key expressions

Meaning

Minimum consideration rule

Returns, exclusion of transactions

Second minimum amount, meaning

Subsales

Qualifying

Successive

Tax avoidance arrangements