This section has no associated Explanatory Notes
30SThere is a change in the control of the buyer if—
(a)a person who controls the buyer (alone or with others) ceases to do so,
(b)a person obtains control of the buyer (alone or with others), or
(c)the buyer is wound up.
Commencement Information
I1 Sch. 10 para. 30 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2