How do the provisions of this Article apply in the case of a transfer under Clause 1?
The provisions apply in situations where shares or ownership interests are received by a person other than the transferor (who is the taxable person), or where shares or ownership interests are issued or granted by a person other than the transferee (who is also the taxable person), or in cases where the taxable person, who is a partner in an Unincorporated Association treated as a taxable person, does not receive any shares or ownership interests.