6E+WThere may be continued by or in relation to the Service anything (including legal proceedings) relating to anything transferred which is in the process of being done by or in relation to the transferor immediately before it is transferred.
Commencement Information
I1Sch. 5 para. 6 in force at 18.11.2003 by S.I. 2003/2938, art. 2(a) (with art. 8, Sch.)