SCHEDULE 10Group relief

PART 3Withdrawal of relief

Overview

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This Part of this schedule is arranged as follows—

  • paragraphs 13 to 19 provide for circumstances where relief under this schedule is withdrawn,

  • paragraphs 20 to 31 provide for circumstances in which, despite paragraphs 13 to 19, relief is not withdrawn, and

  • paragraphs 32 to 40 provide for the application of paragraphs 13 to 31 where there are successive transactions.