414 Foreign property, rights or liabilities: perfection of vesting

414  Foreign property, rights or liabilities: perfection of vesting

(1)     This section applies in any case where a transfer or pension instrument provides for the transfer of any foreign property, rights or liabilities.

(2)     It shall be the duty of the transferor and the transferee to take, as and when the transferee considers appropriate, all such steps as may be requisite to secure that the vesting in the transferee by virtue of the transfer or pension instrument of any foreign property, right or liability is effective under the relevant

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