Withdrawal of relief in certain cases involving successive transactions
This section has no associated Explanatory Notes
38Paragraph 33 does not apply where—
(a)there is a change in the control of the buyer because a loan creditor (within the meaning given by section 453 of the Corporation Tax Act 2010 (c.4)) obtains control of, or ceases to control, the buyer, and
(b)the other persons who controlled the buyer before the change continue to do so.