A pension sharing transaction1 is to be taken2:
(1) to be a transaction, entered into by the transferor3 with the transferee4, by which the appropriate amount5 is transferred by the transferor to the transferee; and
(2) to be capable of being a transaction entered into at an undervalue only so far as it is a transfer of so much of the appropriate amount as is recoverable6.
A pension sharing transaction is to be taken7:
(a) to be something, namely a transfer of the appropriate amount to the transferee, done by the transferor; and
(b) to be capable of being a
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