SCHEDULE 17RECONSTRUCTION AND ACQUISITION RELIEFS
PART 1INTRODUCTORY
Overview
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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.