SCHEDULE 10Group relief
F1PART 3ARecovery of relief
Annotations:
Amendments (Textual)
42I
A person who has paid an amount in pursuance of a notice under paragraph 42E may recover that amount from the buyer.
A person who has paid an amount in pursuance of a notice under paragraph 42E may recover that amount from the buyer.
Sch. 10 Pt. 3A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(20)(b) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)