Paragraph 16 I1
Paragraphs 2 to 12 do not apply to arrangements in relation to which group relief, reconstruction relief or acquisition relief—
(a)
is available for the first transaction, or
(b)
has been withdrawn from that transaction.
Annotations
Commencement
- I1
Sch. 7 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2