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30. In this Part of this Schedule—
relevant transfer" means a transfer of property, rights or liabilities by virtue of a scheme under paragraph 2 of Schedule 20 under which the property, rights or liabilities are transferred from a person which is, or has been, a franchise company,
transferee", in relation to a relevant transfer, means the person to whom the property, rights or liabilities are transferred, and
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transferor", in relation to a relevant transfer, means the person from whom the property, rights or liabilities are transferred.