Paragraph 37
(1)
This paragraph applies in relation to a relevant transfer.
(2)
For the purposes of the application of Part 2 of CAA 2001 in relation to the transferee, section 265 of that Act (successions: general) is to be disregarded.
This paragraph applies in relation to a relevant transfer.
For the purposes of the application of Part 2 of CAA 2001 in relation to the transferee, section 265 of that Act (successions: general) is to be disregarded.