ContinuityE+W
9E+WA transfer by virtue of a scheme does not affect the validity of anything done by or in relation to the transferor before the transfer takes effect.
Commencement Information
I1Sch. 6 para. 9 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)
10E+WAnything which—
(a)is done by the transferor for the purposes of, or otherwise in connection with, anything transferred by virtue of a scheme, and
(b)is in effect immediately before the transfer date,
is to be treated as done by the transferee.
Commencement Information
I2Sch. 6 para. 10 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)
11E+WThere may be continued by or in relation to the transferee anything (including legal proceedings)—
(a)which relates to anything transferred by virtue of a scheme, and
(b)which is in the process of being done by or in relation to the transferor immediately before the transfer date.
Commencement Information
I3Sch. 6 para. 11 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)
12(1)This paragraph applies to any document—E+W
(a)which relates to anything transferred by virtue of a scheme, and
(b)which is in effect immediately before the transfer date.
(2)Any references in the document to the transferor are to be read as references to the transferee.
Commencement Information
I4Sch. 6 para. 12 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)