Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 17 E+W RECONSTRUCTION AND ACQUISITION RELIEFS

PART 1 E+W INTRODUCTORY

Overview E+W

1 (1) This Schedule makes provision about reconstruction relief and acquisition relief. E+W

(2) This Schedule is arranged as follows—

(a) Part 2 describes the relief available for transactions entered into in pursuance of a scheme of reconstruction,

(b) Part 3 provides for the amount of tax chargeable where a land transaction is entered into in connection with a company acquiring the whole or part of the undertaking of another company,

(c) Part 4 makes provision about the withdrawal of reconstruction relief or acquisition relief, and

(d) Part 5 makes provision about recovery of unpaid tax from certain persons.

Commencement Information

I1 Sch. 17 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3