§ 10.—(1) A transfer in accordance with a transfer scheme may be made for consideration or for no consideration and, if it is made for consideration, the consideration may, in particular, take the form of the issue of shares or securities.
§ (2) In sub-paragraph (1), "transfer" has the meaning given by paragraph 1(1) of Schedule (Transfer schemes relating to the BBC transmission network: taxation provisions).'.—[Mr. Wood.]