Section 21(3)

In respect of a relevant transfer that takes place on or after 6 April 2006, any action taken by a transferor or transferee to discharge a duty that applied to them under regulation 10 or 10A of the 1981 Regulations shall be deemed to satisfy the corresponding obligation imposed by regulations 13 and 14 of these Regulations, insofar as that action would have discharged those obligations had the action taken place on or after 6 April 2006.

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