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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- SCHEDULE 32
- Paragraph 3
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Meaning of “subsequent new owner”U.K.
3For the purposes of this Schedule, a “subsequent new owner” is any participator in the field who has the transferred interest, or any part of the transferred interest, as a result of—
(a)a transfer by the new participator of the whole or part of the transferred interest, or
(b)the combination of such a transfer as is mentioned in paragraph (a) and—
(i)a transfer by a subsequent new owner of the whole or part of the transferred interest, or
(ii)two or more such transfers as are mentioned in sub-paragraph (i).
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