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33SIn paragraphs 19 and 25—
(a)“ ” 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—
“control” is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.4),
“exempt intra-group transfer” means a transfer of shares effected by an instrument that is exempt from stamp duty by virtue of section 42 of the Finance Act 1930 (c.28) or section 11 of the Finance Act (Northern Ireland) 1954 (c.23 (NI)) (transfers between associated bodies corporate),
“relevant associated company”, in relation to the acquiring company, means a company—
that is controlled by the acquiring company immediately before the control of that company changes, and
of which control changes in consequence of the change of control of that company.
Commencement Information
I3 Sch. 11 para. 35 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2