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 4 E+W+SOther provisions concerning transfers

Chargeable gains: value shiftingE+W+S

31No scheme made under section 1(2) or 12 is to be regarded as a scheme or arrangement for the purposes of section 30 of the 1992 Act.