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PART 2E+W+SRevenue collection contracts

Transfer schemesE+W+S

26Revenue collection counterparties: transfer schemesE+W+S

(1)The Secretary of State may make one or more schemes for the transfer of designated property, rights or liabilities of a person who has ceased to be a revenue collection counterparty (“the transferor”) to a person who is a revenue collection counterparty (“the transferee”).

(2)On the transfer date, the designated property, rights and liabilities are transferred and vest in accordance with the scheme.

(3)The rights and liabilities that may be transferred by a scheme include those arising under or in connection with a contract of employment.

(4)A certificate by the Secretary of State that anything specified in the certificate has vested in any person by virtue of a scheme is conclusive evidence for all purposes of that fact.

(5)A scheme may make provision—

(a)for anything done by or in relation to the transferor in connection with any property, rights or liabilities transferred by the scheme to be treated as done, or to be continued, by or in relation to the transferee;

(b)for references to the transferor in any agreement (whether written or not), instrument or other document relating to any property, rights or liabilities transferred by the scheme to be treated as references to the transferee;

(c)about the continuation of legal proceedings;

(d)for transferring property, rights or liabilities that could not otherwise be transferred or assigned;

(e)for transferring property, rights and liabilities irrespective of any requirement for consent that would otherwise apply;

(f)for preventing a right of pre-emption, right of reverter, right of forfeiture, right to compensation or other similar right from arising or becoming exercisable as a result of the transfer of property, rights or liabilities;

(g)for dispensing with any formality in relation to the transfer of property, rights or liabilities by the scheme;

(h)for transferring property acquired, or rights or liabilities arising, after the scheme is made but before it takes effect;

(i)for apportioning property, rights or liabilities;

(j)for creating rights, or imposing liabilities, in connection with property, rights or liabilities transferred by the scheme;

(k)for requiring the transferee to enter into any agreement of any kind, or for a purpose, specified in or determined in accordance with the scheme.

(6)Subsection (5)(b) does not apply to references in—

(a)primary legislation, or

(b)an instrument made under primary legislation.

(7)A scheme may contain provision for the payment of compensation by the Secretary of State to any person whose interests are adversely affected by it.

(8)A transfer scheme may—

(a)include incidental, supplementary or consequential provision;

(b)make transitory or transitional provision or savings;

(c)make different provision for different purposes;

(d)make provision subject to exceptions.

(9)In this section—

Commencement Information

I1S. 26 in force at 1.6.2022, see s. 44(2)(b)

27Modification of transfer schemesE+W+S

(1)The Secretary of State may modify a transfer scheme made under section 26, subject to subsection (2).

(2)If a transfer under the scheme has taken effect, any modification under subsection (1) that relates to the transfer may be made only with the agreement of the transferor or transferee affected by the modification (or, where both the transferor and transferee are affected, with the agreement of both of them).

(3)A modification takes effect from such date as the Secretary of State may specify (which may be the date when the original scheme came into effect).

Commencement Information

I2S. 27 in force at 1.6.2022, see s. 44(2)(b)