SCHEDULES
SCHEDULE 26 Transfers: tax
Part III Transfers from BR to SRA
Interpretation
8
In this Part of this Schedule—
“relevant transfer” means a transfer of property, rights or liabilities by virtue of—
(a)
paragraph 11 of Schedule 18, or
(b)
a scheme under paragraph 1 of Schedule 19,
“transferee”, in relation to a relevant transfer, means the Authority, and
“transferor”, in relation to a relevant transfer, means the Board.