Section 218(5)

A payment made in pursuance of an arrangement— is presumed, except in so far as the contrary is shown, to be a payment to which this section applies. entered into as part of the agreement for the transfer in question, or within one year before or two years after that agreement, and to which the company whose undertaking or property is transferred, or any person to whom the transfer is made, is privy,

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