Paragraph 12 I1

(1)

This paragraph applies to any document—

(a)

which relates to anything transferred by virtue of a scheme, and

(b)

which is in effect immediately before the transfer date.

(2)

Any references in the document to the transferor are to be read as references to the transferee.

Annotations

I1: Sch. 6 para. 12 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)