OpenLegislation

Paragraph 17 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Relief under Part 2 or Part 3 of this schedule is not withdrawn where control of the acquiring company changes as a result of an exempt intra-group transfer.

Annotations

Commencement

I1

Sch. 11 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2