This section has no associated Explanatory Notes
22(1)For the purposes of this paragraph a relevant person is a person who satisfies these conditions—U.K.
(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.
Commencement Information
I1Sch. 6 paras. 1-25 wholly in force at 1.2.2001, see s. 275(1) and S.I. 2001/57, art. 3(1), Sch. 2 Pt. I (subject to the transitional provision and saving in Sch. 2 Pt. II)