60Sub-occupation contract never takes effect as transfer
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Nodiadau Esboniadol
(1)This section applies if the contract-holder under an occupation contract (“the head contract”) enters into a sub-occupation contract, and the term of the sub-occupation contract ends at the same time as the term of the head contract.
(2)The sub-occupation contract takes effect as a sub-occupation contract (and not as a transfer to the sub-holder).