This section has no associated Explanatory Notes
28SBut if there is a change in the control of the buyer after the seller leaves the group, paragraphs 13 to 19 and 22 to 25 have effect as if the buyer had then ceased to be a member of the same group as the seller.
Commencement Information
I1 Sch. 10 para. 28 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2