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SCHEDULE 17RECONSTRUCTION AND ACQUISITION RELIEFS

PART 1INTRODUCTORY

Overview

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

(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.