This
adran has no associated
Nodiadau Esboniadol
32SWhere the following conditions are met, paragraphs 13 to 31 have effect in relation to the relevant transaction as if the seller in relation to the earliest previous transaction falling within paragraph 37 were the seller in relation to the relevant transaction.
Commencement Information
I1 Sch. 10 para. 32 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2