Paragraph 14 I1

This paragraph applies where the buyer in the transaction which is exempt from charge by virtue of this schedule (“the relevant transaction”) ceases to be a member of the same group as the seller—

(a)

before the end of the period of 3 years beginning with the effective date of the transaction, or

(b)

in pursuance of, or in connection with, arrangements made before the end of that period.

Annotations

Commencement

I1: Sch. 10 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2