This section has no associated Explanatory Notes
6SA transaction is excluded by this paragraph if—
(a)relief under schedule 9 (crofting community right to buy) is available for it, or
(b)relief under schedule 10 (group relief), 11 (reconstruction relief and acquisition relief) or 13 (charities relief)—
(i)is available for it, or
(ii)has been withdrawn from it.
Commencement Information
I1 Sch. 5 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2