8E+WA transfer shall be disregarded for the purposes of section 30 of TCGA (value-shifting: tax-free benefits).
Commencement Information
I1Sch. 7 para. 8 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)