1U.K.In this Schedule—
“the 1988 Act” means the M1Income and Corporation Taxes Act 1988;
“the 1990 Act” means the M2Capital Allowances Act 1990;
“the 1992 Act” means the M3Taxation of Chargeable Gains Act 1992;
“relevant transfer” means a transfer of property, rights or liabilities under a transfer scheme;
“transferee” in relation to a relevant transfer means the person to whom the property, rights or liabilities are transferred;
“transferor” in relation to a relevant transfer means the person from whom the property, rights or liabilities are transferred.
Commencement Information
I1Sch. 7 paras. 1-20 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)
Marginal Citations