This section has no associated Explanatory Notes
13SThis paragraph applies where control of the acquiring company changes—
(a)before the end of the period of 3 years beginning with the effective date of the transaction which is exempt from charge by virtue of Part 2, or is subject to a reduced amount of tax by virtue of Part 3, of this schedule (“the relevant transaction”), or
(b)in pursuance of, or in connection with, arrangements made before the end of that period.
Commencement Information
I1 Sch. 11 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2