http://www.legislation.gov.uk/id/asp/2013/11

SCHEDULE 10Group relief

PART 3Withdrawal of relief

Withdrawal of relief in certain cases involving successive transactions

32

Where the following conditions are met, paragraphs 13 to 31 have effect in relation to the relevant transaction as if the seller in relation to the earliest previous transaction falling within paragraph 37 were the seller in relation to the relevant transaction.