Part 3 Transfers Under Scheme Under Section 17, 200(1) or (4) Or 216(1)

Part 3 Transfers Under Scheme Under Section 17, 200(1) or (4) Or 216(1)

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(1)     In this paragraph “transfer scheme†means a transfer scheme under section 17, 200(1) or (4) or 216(1).

(2)     The Treasury may by regulations make provision for varying the way in which a relevant tax has effect from time to time in relation to—

(a)     any property, rights or liabilities transferred in accordance with a transfer scheme, or

(b)     anything done for the purposes of, or in relation to, or in consequence of, the transfer of any property, rights or liabilities in accordance with a transfer

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