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

SCHEDULE 10Group relief

PART 2The relief

Restrictions on availability of relief

7

Paragraph 5(b) does not apply to arrangements to which paragraph 10 applies.

Annotations:

Commencement Information

I1 Sch. 10 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2