Section 105(Case 3)

Where— the transferor concerned is a UK authorised person; the business to be transferred under the scheme is carried on in one or more countries or territories outside the United Kingdom and does not include policies of insurance . . . against risks arising in the United Kingdom; and the scheme has been approved by a court in a country or territory outside the United Kingdom or by the authority responsible for the supervision of that business in a country or territory in which it is carried on.

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