# The Postal Services Act 2011 (Taxation) Regulations 2012, Regulation 9: “Enhanced protection” to continue after the Accrued Rights Transfer

Extent: E+W+S+N.I.

Where the Accrued Rights Transfer has taken place—
(a) the Transfer is to be treated as a permitted transfer within the meaning of paragraph 12(7) of Schedule 36 for the purposes of paragraphs 12, 13 and 15 (“enhanced protection”) of that Schedule; and
(b) that permitted transfer is to be treated as falling within paragraph 12(8)(c).

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Source: https://www.legislation.gov.uk/uksi/2012/764/regulation/9 (the official version)
Page: https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.