xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Prospective

SCHEDULES

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

Part 3 E+W+STransfers under section 12 schemes

Meaning of “relevant transfer” in Part 3 of ScheduleE+W+S

21In this Part of this Schedule, “relevant transfer” means a transfer in accordance with a scheme made under section 12.