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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.E+W
(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.
Commencement Information
I1Sch. 16 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3