Paragraph 89
In relation to a transfer before 22 April 2009, section 779(4) has effect as if—
(a)
after “if it” there were inserted “ assigns, ” and
(b)
after “forgoes it” there were inserted “ (without a sale or transfer of the property) ”.
In relation to a transfer before 22 April 2009, section 779(4) has effect as if—
after “if it” there were inserted “ assigns, ” and
after “forgoes it” there were inserted “ (without a sale or transfer of the property) ”.