Paragraph 1

In this Schedule—

• “transfer scheme” means—

  1. (a)

     a scheme under section 165 of this Act; or

  2. (b)

     a scheme under section 217 of this Act;

• “transferor” means the person from whom property, rights or liabilities are transferred by a transfer scheme;

• “transferee” means a person to whom any such property, rights or liabilities are so transferred.