Valid from 01/04/2015
This section has no associated Explanatory Notes
11SIn relation to a transfer or grant that is, by virtue of paragraph 6, a disqualifying event—
(a)the date of the event for the purposes of paragraph 4 is the effective date of the transfer or grant,
(b)paragraph 4(b) has effect as if, for “at the time” there were substituted “ immediately before ”,
(c)paragraph 10 has effect as if—
(i)in paragraph (a), for “at the time of” there were substituted “ immediately before and immediately after ”,
(ii)paragraph (b) were omitted.