Valid from 01/04/2015
This section has no associated Explanatory Notes
23SBut where, in a case to which paragraph 21 or 22 applies—
(a)the buyer ceases to be a member of the same group as the acquiring company in the circumstances mentioned in paragraph 24, and
(b)at the time the buyer ceases to be a member of the same group as the acquiring company, it or a relevant associated company holds a chargeable interest to which paragraph 25 applies,
this schedule applies as if the buyer had then ceased to be a member of the same group as the seller.