Paragraph 12 I1
In any document which—
(a)
relates to anything transferred by virtue of a scheme, and
(b)
is in effect immediately before the transfer date,
any reference to the transferor is to be read as a reference to the transferee.
Annotations
Commencement
- I1
Sch. 3 para. 12 in force at 12.1.2010 by S.I. 2009/3345, art. 2, Sch. para. 5