This section has no associated Explanatory Notes
16SRelief under this schedule is withdrawn in relation to a relevant transaction if—
(a)an event occurs in the relevant period, and
(b)had the event occurred immediately before the effective date of the transaction, the transaction would not have been a relevant transaction.
Commencement Information
I1 Sch. 5 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2