This section has no associated Explanatory Notes
1(1)This schedule provides for relief for certain transactions involving companies.S
(2)It is arranged as follows—
Part 2 provides for when relief is available,
Part 3 provides for when the relief is withdrawn,
[F1Part 3A provides for recovery of tax where relief is withdrawn,]
Part 4 defines expressions used in this schedule.
Textual Amendments
F1Words in Sch. 10 para. 1(2) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(20)(a) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
Commencement Information
I1 Sch. 10 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2