This section has no associated Explanatory Notes
5E+WParagraphs 2 and 3 do not apply to arrangements in relation to which group relief, acquisition relief or reconstruction relief is available on the first transaction (even if such a relief is subsequently withdrawn).
Commencement Information
I1Sch. 10 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3