36 Continuity

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(1)     A property transfer instrument may provide—

(a)     for a transfer to be, or to be treated as, a succession;

(b)     for a transferee to be treated for any purpose connected with the transfer as the same person as the transferor.

(2)     A property transfer instrument may provide for agreements made or other things done by or in relation to a transferor to be treated as made

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