SCHEDULES

SCHEDULE 12Transfer schemes

Part 4General provisions about transfer schemes

Creation by a scheme of interests, rights and liabilities

6

(1)

A scheme may contain—

(a)

provision for the creation, in favour of the transferor, of—

(i)

an interest in, or

(ii)

a right in relation to,

property whose transfer is provided for by the scheme,

(b)

provision for the creation, in favour of a transferee, of—

(i)

an interest in, or

(ii)

a right in relation to,

property retained by the transferor,

(c)

provision for the creation, in favour of a transferee, of—

(i)

an interest in, or

(ii)

a right in relation to,

property whose transfer to another person is provided for by the scheme,

(d)

provision for the creation of rights and liabilities as between the transferor and a transferee, and

(e)

provision for the creation of rights and liabilities as between different transferees.

(2)

A scheme may contain provision about enforcement, by or against any one or more of the transferor and the transferee or transferees, of a right or liability whose transfer or creation is provided for by the scheme.