HC Deb 10 May 2000 vol 349 c965

23. In this Part of this Schedule— relevant transfer" means a transfer of property, rights or liabilities by virtue of a scheme under paragraph 1 of Schedule 20 under which the property, rights or liabilities are transferred to a franchise company, transferee", in relation to a relevant transfer, means the franchise company to whom the property, rights or liabilities are transferred, and transferor", in relation to a relevant transfer, means the person from whom the property, rights or liabilities are transferred.