Arrangements that do not restrict availability of relief
This section has no associated Explanatory Notes
9This paragraph applies to arrangements entered into with a view to an acquisition of shares by a company (“the acquiring company”)—
(a)in relation to which section 75 of the Finance Act 1986 (c.41) (stamp duty: acquisition relief) will apply,
(b)in relation to which the conditions for relief under that section will be met, and
(c)as a result of which the buyer will be a member of the same group as the acquiring company.