SCHEDULE 11Reconstruction relief and acquisition relief

PART 4Withdrawal of relief

Case where relief not withdrawn: exempt intra-group transfer

17

Relief under Part 2 or Part 3 of this schedule is not withdrawn where control of the acquiring company changes as a result of an exempt intra-group transfer.

Annotations:
Commencement Information

I1 Sch. 11 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

18

But see paragraphs 22 to 24 for the effect of a subsequent non-exempt transfer.