This section has no associated Explanatory Notes
6SArrangements are within paragraph 5(a) if under them the seller or the buyer, or another group company, is to be enabled to provide any of the consideration, or is to part with any of it, by or in consequence of the carrying out of a transaction or transactions involving, or any of them involving, a payment or other disposition by a person other than a group company.
Commencement Information
I1 Sch. 10 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2