# Taxation (International and Other Provisions) Act 2010, Paragraph 44


In relation to a transfer before 22 April 2009, section 809CZC(4) of ITA 2007 (which is inserted by Schedule 5 to this Act) has effect as if—
(a) after “the person” there were inserted “ assigns, ” and
(b) after “it” there were inserted “ (without a sale or transfer of the property) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/44 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.