SCHEDULE 11Reconstruction relief and acquisition relief
PART 1Introductory
Overview
I11
1
This schedule provides for relief for certain transactions in connection with the reconstruction and acquisition of companies.
2
It is arranged as follows—
Part 2 provides for when reconstruction relief is available,
Part 3 provides for when acquisition relief is available,
Part 4 provides for when the relief is withdrawn,
F1Part 4A provides for recovery of tax where relief is withdrawn,
Part 5 defines expressions used in this schedule.