193 Transfer schemes: general provisions

193  Transfer schemes: general provisions

(1)     In this section—

“transfer scheme” means a scheme under section 190(1) or 191(2);

“transferee”, in relation to a transfer scheme, means the person to whom property, rights or liabilities are transferred by the scheme;

“transferor”, in relation to a transfer scheme, means the person from whom property, rights or liabilities are transferred by the scheme.

(2)     The things that may be transferred under a transfer scheme include—

(a)     property, rights or liabilities that could not otherwise be transferred;

(b)

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