Restrictions on reverse transfer
18.—(1)  A reverse transfer under section 61 of the Act of a part (but not the whole) of the business of a transferor under a certificate of transfer, must not —
(a)provide for the transfer of any right or liability (including a right or liability to transfer property) that was not earlier transferred under the certificate of transfer; or
(b)provide for the transfer of any right or liability of the transferor that arises after the issuance of the certificate of transfer.
(2)  [Deleted by S 802/2021 wef 01/11/2021]