1(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.