SCHEDULE 10Group relief
F1PART 3ARecovery of relief
Annotations:
Amendments (Textual)
42B
The following persons may, by notice under paragraph 42E, be required to pay the unpaid tax—
a
the seller,
b
any company that at any relevant time was a member of the same group as the buyer and was above it in the group structure,
c
any person who at any relevant time was a controlling director of the buyer or a company having control of the buyer.
Sch. 10 Pt. 3A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(20)(b) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)