91 Tax in connection with transfer schemes
Protection of Freedoms Act 2012 (2012 c 9) | Legislation

91  Tax in connection with transfer schemes

(1)     The Treasury may by order make provision varying the way in which a relevant tax has effect in relation to—

(a)     anything transferred under a transfer scheme, or

(b)     anything done for the purposes of, or in relation to, a transfer under a transfer scheme.

(2)     The provision which may be made under subsection (1)(a) includes, in particular, provision for—

(a)     a tax provision not to apply, or to apply with modifications, in relation to anything transferred,

(b)     anything transferred to be treated in a specified way for

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