SCHEDULES

SCHEDULE 6 Transfer schemes

Third parties

I122

1

For the purposes of this paragraph a relevant person is a person who satisfies these conditions—

a

he is a transferor or transferee under a transfer scheme or transfer schemes, and

b

he might be prejudiced by paragraph 21 if there were court proceedings in which the scheme or schemes were an issue.

2

A relevant person must keep each other relevant person informed of any court proceedings in which the scheme or schemes may become an issue.