This section has no associated Explanatory Notes
14SThis paragraph applies where the buyer in the transaction which is exempt from charge by virtue of this schedule (“the relevant transaction”) ceases to be a member of the same group as the seller—
(a)before the end of the period of 3 years beginning with the effective date of the transaction, or
(b)in pursuance of, or in connection with, arrangements made before the end of that period.
Commencement Information
I1 Sch. 10 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2