This section has no associated Explanatory Notes
20SRelief under this schedule is not withdrawn where the buyer ceases to be a member of the same group as the seller by reason of anything done for the purposes of, or in the course of, winding up the seller or another company that is above the seller in the group structure.
Commencement Information
I1 Sch. 10 para. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2