Paragraph 11 I1

In relation to a transfer or grant that is, by virtue of paragraph 6, a disqualifying event—

(a)

the date of the event for the purposes of paragraph 4 is the effective date of the transfer or grant,

(b)

paragraph 4(b) has effect as if, for “at the time” there were substituted “ immediately before ”,

(c)

paragraph 10 has effect as if—

(i)

in paragraph (a), for “at the time of” there were substituted “ immediately before and immediately after ”,

(ii)

paragraph (b) were omitted.

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