This section has no associated Explanatory Notes
27SThis paragraph applies where, at the time control of that other company changes, it holds shares transferred to it by the transfer mentioned in paragraph 25(a), or any shares derived from shares so transferred.
Commencement Information
I1 Sch. 11 para. 27 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2