This section has no associated Explanatory Notes
25SRelief under Part 2 or Part 3 of this schedule is withdrawn or partially withdrawn if—
(a)control of the acquiring company changes as a result of a transfer of shares to another company in relation to which share acquisition relief applies, and
(b)paragraphs 26 to 28 apply.
Commencement Information
I1 Sch. 11 para. 25 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2