This section has no associated Explanatory Notes
10E+WAnything which—
(a)is done by the transferor for the purposes of or otherwise in connection with anything transferred by virtue of a scheme, and
(b)is in effect immediately before the transfer date,
is to be treated as done by the transferee.
Commencement Information
I1Sch. 3 para. 10 in force at 1.10.2006 by S.I. 2006/2541, art. 2 (with Sch.)