SCHEDULE 11Reconstruction relief and acquisition relief

F1PART 4ARecovery of relief

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.