Paragraph 25 I1
Relief under Part 2 or Part 3 of this schedule is withdrawn or partially withdrawn if—
(a)
control of the acquiring company changes as a result of a transfer of shares to another company in relation to which share acquisition relief applies, and
(b)
paragraphs 26 to 28 apply.
Annotations
Commencement
- I1
Sch. 11 para. 25 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2