SCHEDULES

SCHEDULE 3Transfers to SOCA

Supplementary

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1

Before making a transfer scheme which contains any provision relating to persons who fall within paragraph (a), (b) or (c) of paragraph 2(1), the Secretary of State must consult such bodies appearing to represent the interests of those persons as he considers appropriate.

2

Before making a transfer scheme which contains any provision relating to—

a

officers of Revenue and Customs, or

b

property, rights or liabilities of the Commissioners,

the Secretary of State must consult the Commissioners.