This section has no associated Explanatory Notes
6E+WA pre-completion transaction is an ““assignment of rights”” if the entitlement of the transferee referred to in paragraph 3(1)(a) is an entitlement to exercise rights under the original contract.
Commencement Information
I1Sch. 2 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3