Schedule 2, Part III, paragraph 27(2)

In sub-paragraph (1) “disposing” includes— in the case of an investment consisting of rights under a contract— surrendering, assigning or converting those rights; or assuming the corresponding liabilities under the contract; in the case of an investment consisting of rights under other arrangements, assuming the corresponding liabilities under the contract or arrangements; in the case of any other investment, issuing or creating the investment or granting the rights or interests of which it consists.

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Source: legislation.gov.uk · retrieved 2026-09-04