F1SCHEDULE 3AAMOUNT TO BE ALLOWED IN RESPECT OF TRANSFER OF PROPERTY

Annotations:
Amendments (Textual)

Computation of the value of compensation transfers8

F2Subject to paragraph 8A, the value of a compensation transfer shall be determined in accordance with paragraph 4 to 7 above, but as if any reference in those paragraphs—

a

to the absent parent were a reference to the parent with care;

b

to the parent with care were a reference to the absent parent; and

c

to a qualifying transfer were a reference to a compensating transfer.