SCHEDULE 16GROUP RELIEF
PART 1INTRODUCTORY
Overview
I11
1
This Schedule makes provision about the relief available for certain transactions where the seller and the buyer are companies that are members of the same group.
2
This Schedule is arranged as follows—
a
Part 2 describes the relief available and makes provision about the interpretation of this Schedule,
b
Part 3 restricts the availability of the relief,
c
Part 4 makes provision about the withdrawal of the relief, and
d
Part 5 makes provision about recovery of unpaid tax from certain persons.