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)