# Transport Act 2000, Paragraph 1


In this Schedule—
“the 1988 Act” means the Income and Corporation Taxes Act 1988;
“the 1990 Act” means the Capital Allowances Act 1990;
“the 1992 Act” means the Taxation of Chargeable Gains Act 1992;
“relevant transfer” means a transfer of property, rights or liabilities under a transfer scheme;
“transferee” in relation to a relevant transfer means the person to whom the property, rights or liabilities are transferred;
“transferor” in relation to a relevant transfer means the person from whom the property, rights or liabilities are transferred.

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Source: https://www.legislation.gov.uk/ukpga/2000/38/schedule/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/transport-act-2000/schedule-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.