Schedule 10, Part 2, paragraph 6

In the case of a Part 5 transfer of property consisting of a right to which section 56(2) of the Taxes Act 1988 applies, or a right mentioned in section 56A(1) of that Act, (rights stated in certificates of deposit etc.), or a right falling within the definition of “deposit rights” in section 552(1) of ITTOIA 2005 it is not to be treated as a disposal of the right for the purposes of section 56(2) of the Taxes Act 1988 or Chapter 11 of Part 4 of ITTOIA 2005.

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