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Point in time view as at 22/07/2004.
Changes to legislation:
Finance Act 2003, Cross Heading: Application of provisions in case of transfer of rights is up to date with all changes known to be in force on or before 14 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[Application of provisions in case of transfer of rightsU.K.
4B(1)This paragraph applies where section 44 (contract and conveyance) has effect in accordance with section 45 (effect of transfer of rights).U.K.
(2)Any reference in paragraph 3, 4 or 4A to the date when a contract was entered into (or made) shall be read, in relation to a contract deemed to exist by virtue of section 45(3) (deemed secondary contract with transferee), as a reference to the date of the assignment, subsale or other transaction in question.]
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