Paragraph 2

In this Part of this Schedule—

• “relevant transfer” means a transfer of property, rights or liabilities by virtue of—

  1. (a)

     section 215,

  2. (b)

     a scheme under paragraph 1 of Schedule 15, or

  3. (c)

     a scheme under paragraph 31 of Schedule 17,

• “transferee”, in relation to a relevant transfer, means the Authority, and

• “transferor”, in relation to a relevant transfer, means the person from whom the property, rights or liabilities are transferred.