This section has no associated Explanatory Notes
23SParagraph 21 does not apply if the first transaction is exempt from charge by virtue of schedule 10 (group relief) or 11 (reconstruction and acquisition reliefs).
Commencement Information
I1 Sch. 7 para. 23 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2