This section has no associated Explanatory Notes
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