Section 21(2)

The 1981 Regulations shall continue to apply in relation to— a relevant transfer (within the meaning of the 1981 Regulations) that took place before 6 April 2006; a transfer, not falling within sub-paragraph (a), that took place before 6 April 2006 and is regarded by virtue of any enactment as a relevant transfer (within the meaning of the 1981 Regulations).

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