Schedule 11, Part 5, paragraph 91(1)

In this paragraph— “onward transfer” means a transfer of property, rights or liabilities (whether or not under a power in this Schedule) from— a person who is a transferee under a property transfer instrument under paragraph 29(3) (an “original transferee”), or a CCP, securities issued by which were earlier transferred by a share transfer instrument under paragraph 29(3) or 30(2), and the person to whom the onward transfer is made is referred to as an “onward transferee”.

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