Paragraph 15 I1

Relief under Part 2 or Part 3 of this schedule is not withdrawn where control of the acquiring company changes as a result of a share transaction that is effected as mentioned in—

(a)

any of paragraphs (a) to (d) of paragraph 4 of schedule 1 (transactions connected with divorce etc.), or

(b)

any of paragraphs (a) to (d) of paragraph 5 of schedule 1 (transactions connected with dissolution of civil partnership etc.).

Annotations

Commencement

I1: Sch. 11 para. 15 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2