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

Computation of the value of compensation transfers

8.  [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.]