SCHEDULE 11Reconstruction relief and acquisition relief

F1PART 4ARecovery of relief

Annotations:
Amendments (Textual)

35B

The following persons may, by notice under paragraph 35E, be required to pay the unpaid tax—

a

any company that at any relevant time was a member of the same group as the acquiring company and was above it in the group structure,

b

any person who at any relevant time was a controlling director of the acquiring company or a company having control of the acquiring company.