12(1)This paragraph applies to any document—E+W
(a)which relates to anything transferred by virtue of a scheme, and
(b)which is in effect immediately before the transfer date.
(2)Any references in the document to the transferor are to be read as references to the transferee.
Commencement Information
I1Sch. 6 para. 12 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)