This section has no associated Explanatory Notes
44U.K.In relation to a transfer before 22 April 2009, section 809CZC(4) of ITA 2007 (which is inserted by Schedule 5 to this Act) has effect as if—
(a)after “the person” there were inserted “ assigns, ” and
(b)after “it” there were inserted “ (without a sale or transfer of the property) ”.