Paragraph 23 I1
Paragraph 21 does not apply if the first transaction is exempt from charge by virtue of schedule 10 (group relief) or 11 (reconstruction and acquisition reliefs).
Annotations
Commencement
- I1
Sch. 7 para. 23 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2