Overview
1891.Part 12 contains provisions which do not fit naturally into other Parts. These are:
particular provisions for life assurance business (Chapter 1);
general provisions about additional VAT liabilities and repayments under the capital goods scheme (Chapter 2);
definitions about oil and oil licences and related matters (Chapter 3);
provisions for partnerships, successions and transfers (Chapter 4);
provisions for apportionments of proceeds from sales (for example) and other miscellaneous matters (Chapter 5); and
final provisions for the Act (Chapter 6).