2. In this Schedule, a reference to a right or a liability—
(a)is a reference to a right or liability—
(i)which has arisen or otherwise exists immediately before the transfer date, or
(ii)which arises or otherwise comes into existence on or after the transfer date, but in respect of—
(aa)any act or omission of or in relation to the Commissioners, or
(bb)any act or omission in relation to the Scottish functions or the Scottish assets,
before that date; but
(b)does not include a reference to a right or a liability for which separate provision is made by Schedule 3 (protection of employment).