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SCHEDULES

SCHEDULE 10E+W+STaxation provisions relating to transfer schemes

Part 1 E+W+STransfers to a national authority under section 1(2) schemes

Meaning of “relevant transfer” in Part 1 of ScheduleE+W+S

1E+W+SIn this Part of this Schedule, “relevant transfer” means a transfer in accordance with a scheme made under section 1(2) to a national authority.

Commencement Information

I1Sch. 10 para. 1 in force at 8.6.2005 by S.I. 2005/1444, art. 2(1), Sch. 1