Paragraph 9 I1

This paragraph applies to arrangements entered into with a view to an acquisition of shares by a company (“the acquiring company”)—

(a)

in relation to which section 75 of the Finance Act 1986 (c.41) (stamp duty: acquisition relief) will apply,

(b)

in relation to which the conditions for relief under that section will be met, and

(c)

as a result of which the buyer will be a member of the same group as the acquiring company.

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