1In this Schedule—
“the 1988 Act” means the [1988 c. 1.] Income and Corporation Taxes Act 1988;
“the 1990 Act” means the [1990 c. 1.] Capital Allowances Act 1990;
“the 1992 Act” means the [1992 c. 12.] Taxation 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.