xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
46E+WReferences in this Schedule to a transfer of a chargeable interest include—
(a)the creation of a chargeable interest,
(b)the variation of a chargeable interest, and
(c)the surrender or release of a chargeable interest.
Commencement Information
I1Sch. 7 para. 46 in force at 1.4.2018 by S.I. 2018/34, art. 3