This section has no associated Explanatory Notes
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. 3 para. 12 in force at 1.10.2006 by S.I. 2006/2541, art. 2 (with Sch.)