In this Schedule—

• “the 1988 Act” means the M1Income and Corporation Taxes Act 1988;

• “the 1990 Act” means the M2Capital Allowances Act 1990;

• “the 1992 Act” means the M3Taxation 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.