13(1)In this Schedule—
“the 1988 Act” means the [1988 c. 1.] Income and Corporation Taxes Act 1988;
“the Board” means the Commissioners of Inland Revenue;
“existing body in England and Wales” means an Area Board, the Generating Board or the Electricity Council;
“existing body in Scotland” means a Scottish Board.
(2)For the purposes of this Schedule a transfer, instrument or agreement shall be regarded as made in pursuance of Schedule 10 to this Act if the making of that transfer, instrument or agreement is required or authorised by or under paragraph 2 or 4 of that Schedule.