SCHEDULE 10 S Group relief

PART 2 S The relief

Restrictions on availability of relief S

4 S Paragraph 3 does not apply to arrangements to which paragraph 9 or 10 applies.

Commencement Information

I1 Sch. 10 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2