Finance Act 2003 (c. 14)

SCHEDULES

[F1 SCHEDULE 2A U.K. Transactions entered into before completion of contract

Textual Amendments

F1 Sch. 2A inserted (with effect in accordance with Sch. 39 para. 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 39 para. 3

Assignment of rights relating to part only of subject-matter of original contract U.K.

7 U.K. Where the transferee under the assignment of rights referred to in paragraph 4(1) is entitled to call for the conveyance of part, but not the whole, of the subject-matter of the original contract—

(a) paragraph 4 applies as if the original contract, so far as relating to that part of its subject-matter, were a separate contract, and

(b) the references in paragraph 5 to the original contract are to be read accordingly.]