xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Prospective

SCHEDULE 16E+WGROUP RELIEF

PART 1 E+WINTRODUCTORY

OverviewE+W

1(1)This Schedule makes provision about the relief available for certain transactions where the seller and the buyer are companies that are members of the same group.E+W

(2)This Schedule is arranged as follows—

(a)Part 2 describes the relief available and makes provision about the interpretation of this Schedule,

(b)Part 3 restricts the availability of the relief,

(c)Part 4 makes provision about the withdrawal of the relief, and

(d)Part 5 makes provision about recovery of unpaid tax from certain persons.