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SCHEDULE 11SReconstruction relief and acquisition relief

PART 4SWithdrawal of relief

InterpretationS

33SIn paragraphs 19 and 25—

(a)share acquisition relief” means relief under section 77 of the Finance Act 1986 (c.41), and

(b)a transfer is one in relation to which that relief applies if an instrument effecting the transfer is exempt from stamp duty by virtue of that provision.

Commencement Information

I1 Sch. 11 para. 33 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

34SIn this Part of this schedule, references to control of a company changing are to the company becoming controlled—

(a)by a different person,

(b)by a different number of persons, or

(c)by two or more persons at least one of whom is not the person, or one of the persons, by whom the company was previously controlled.

Commencement Information

I2 Sch. 11 para. 34 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

35SIn this Part of this schedule—

Commencement Information

I3 Sch. 11 para. 35 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2