[(1) For the purposes of sections 339, 341 and 342, a pension-sharing transaction shall be taken—
(a) to be a transaction, entered into by the transferor with the transferee, by which the appropriate amount is transferred by the transferor to the transferee; and
(b) 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 recoverable.
(2) For the purposes of sections 340 to 342, a pension-sharing transaction shall be taken—
(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 preference given to the transferee only so far as it is a transfer of so much of the appropriate amount as is recoverable.
(3) If on an application under section 339 or 340 any q
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