Paragraph 10 I1

Anything which—

(a)

is done by the transferor for the purposes of, or otherwise in connection with, anything transferred by virtue of a scheme, and

(b)

is in effect immediately before the transfer date,

is to be treated as done by the transferee.

Annotations

I1: Sch. 6 para. 10 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)