I1I212

• “enactment” includes an enactment comprised in an Act of the Scottish Parliament;

• “transferee”—

  1. a

     in relation to a scheme, means a person to whom property, rights or liabilities are transferred in accordance with the scheme; and

  2. b

     in relation to particular property, rights or liabilities transferred or created in accordance with a scheme, means the person to whom that property or those rights or liabilities are transferred or in whose favour, or in relation to whom, they are created;

• “transferor”—

  1. a

     in relation to a scheme, means the person from whom property, rights or liabilities are transferred in accordance with the scheme; and

  2. b

     in relation to particular property, rights or liabilities transferred or created in accordance with a scheme, means the person from whom that property or those rights or liabilities are transferred or the person who or whose property is subject to the interest or right created by the scheme or for whose benefit the liability is created;

• “scheme” means a scheme made under section 1(2) or 12; and

• “subsidiary” has the meaning given to it by F1section 1159 of the Companies Act 2006.