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Paragraph 1

Original text. Later amendments are not shown.

In this Schedule a person is the transferee of another person if–

(a)

by reason of that other person dying or becoming subject to some legal disability or entering into a composition or scheme of arrangement with his creditors, he has (in the capacity of a personal representative, trustee, committee or in another like capacity) acquired any of the milk producing business of that other person;

(b)

if in a transaction for value or otherwise he has acquired any of the milk producing business of that other person, whether he is connected with that other person or not.