3SRelief under this schedule is not available if at the effective date of the transaction there are arrangements in existence by virtue of which, at that or some later time, a person has or could obtain, or any persons together have or could obtain, control of the buyer but not of the seller.
Commencement Information
I1 Sch. 10 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2