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The Postal Services Act 2011 (Taxation) Regulations 2012

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“Enhanced protection” to continue after the Accrued Rights Transfer

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9.  Where the Accrued Rights Transfer has taken place—

(a)the Transfer is to be treated as a permitted transfer within the meaning of paragraph 12(7) of Schedule 36 for the purposes of paragraphs 12, 13 and 15 (“enhanced protection”) of that Schedule(1); and

(b)that permitted transfer is to be treated as falling within paragraph 12(8)(c).

(1)

Paragraph 12 was amended, so far as is relevant, by paragraphs 1 and 53 of Schedule 10 to the Finance Act 2005 (c. 7), paragraphs 1, 16 and 17 of Schedule 20 and table 2 in Part 3 of Schedule 27 to the Finance Act 2007 (c. 11). Paragraph 13 was amended by paragraphs 1 and 53(1) and (7) of Schedule 10 to the Finance Act 2005. Paragraph 15 was amended by paragraphs 1, 37 and 40 of Schedule 23 to the Finance Act 2006 (c. 25) and paragraphs 1, 16 and 19 of Schedule 20 to the Finance Act 2007.

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