If a transaction is both a proposed acquisition and a compromise or arrangement for the purposes of section 450 of the Act of 2014, the Court shall not make an order under section 453(2)(c) of that Act in relation to the transaction until after the end of the assessment period in relation to the transaction.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2016 - onwards