SCHEDULES

SCHEDULE 2U.K.Taxation provisions relating to re-structuring etc

Transfers of property, rights and liabilities by transfer schemesU.K.

3U.K.In paragraphs 4 to 6—

• a “relevant transfer” means a transfer of any property, rights or liabilities by or under a transfer scheme under section 8, and

• “transferor” and “transferee” have the same meaning as in Schedule 1.