OverviewS
12SThis Part of this schedule is arranged as follows—
paragraphs 13 to 19 provide for circumstances where relief under this schedule is withdrawn,
paragraphs 20 to 31 provide for circumstances in which, despite paragraphs 13 to 19, relief is not withdrawn, and
paragraphs 32 to 40 provide for the application of paragraphs 13 to 31 where there are successive transactions.
Commencement Information
I1 Sch. 10 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2