SCHEDULE 10 S Group relief

PART 2 S The relief

The relief S

2 S A land transaction is exempt from charge if the seller and buyer are companies that at the effective date of the transaction are members of the same group.

Commencement Information

I1 Sch. 10 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2