Schedule 11, Part 5, paragraph 76(2)

The Treasury may by regulations — restrict the making of partial property transfers in cases that involve, or where they might affect, protected arrangements; impose conditions on the making of partial property transfers in cases that involve, or where they might affect, protected arrangements; require partial property transfers to include specified provision, or provision to a specified effect, in respect of or for purposes connected with protected arrangements; provide for a partial property transfer to be void or voidable, or for other consequences (including automatic transfer of other property, rights or liabilities) to arise, if or in so far as the partial property transfer is made or purported to be made in contravention of a provision of the regulations.

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