Paragraph 30 I1
There is a change in the control of the buyer if—
(a)
a person who controls the buyer (alone or with others) ceases to do so,
(b)
a person obtains control of the buyer (alone or with others), or
(c)
the buyer is wound up.
Annotations
Commencement
- I1
Sch. 10 para. 30 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2