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9(1)A transfer scheme may provide, in relation to transfers in accordance with the scheme—
(a)for a transferee to be treated as the same person in law as the transferor,
(b)for agreements made, transactions effected or other things done by or in relation to the transferor to be treated, so far as may be necessary for the purposes of or in connection with the transfers, as made, effected or done by or in relation to a transferee,
(c)for references in any document to the transferor, or to an employee or office holder of the transferor, to have effect, so far as may be necessary for the purposes of or in connection with any of the transfers, with such modifications as are specified in the scheme, and
(d)for proceedings commenced by or against the transferor to be continued by or against a transferee.
(2)In sub-paragraph (1)(c) “document” includes an agreement or instrument, but does not include an enactment.
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