This section has no associated Explanatory Notes
11E+WThere may be continued by or in relation to the transferee anything (including legal proceedings)—
(a)which relates to anything transferred by virtue of a scheme, and
(b)which is in the process of being done by or in relation to the transferor immediately before the transfer date.
Commencement Information
I1Sch. 6 para. 11 in force at 8.9.2008 as it applies in relation to, or makes provision about the tax implications of, schemes under ss. 51 and 65 by S.I. 2008/2358, arts. 2(1), 3(1)