“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.