This section has no associated Explanatory Notes
19SRelief under Part 2 or Part 3 of this schedule is not withdrawn where control of the acquiring company changes as a result of a transfer of shares to another company in relation to which share acquisition relief applies.
Commencement Information
I1 Sch. 11 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2