This section has no associated Explanatory Notes
11SIn this Part of this schedule—
“control” has the meaning given by section 1124 of the Corporation Tax Act 2010 (c.4),
“group company” means a company that at the effective date of the transaction is a member of the same group as the seller and the buyer.
Commencement Information
I1 Sch. 10 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2