Related Commentary  

715(1)  This section has effect for the purposes of section 714.

715(2)  A transaction is entered into in connection with a change in the ownership of Y if–

(a)it is the transaction, or one of the transactions, by which the change is effected, or

(b)it is entered into as part of a series of transactions, or scheme, of which transactions effecting the change have formed or will form part.

715(3)  Any reference in this section to a scheme is to a scheme, arrangements or understanding of any kind.

715(4)  It does not matter for the purposes of subsection (3)–

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