xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
3SFor the purposes of this schedule it does not matter how the acquisition is effected (so this provision applies where the acquisition is effected by agreement).
Commencement Information
I1 Sch. 14 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2