This section has no associated Explanatory Notes
16SParagraphs 2 to 12 do not apply to arrangements in relation to which group relief, reconstruction relief or acquisition relief—
(a)is available for the first transaction, or
(b)has been withdrawn from that transaction.
Commencement Information
I1 Sch. 7 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2