xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULE 11SReconstruction relief and acquisition relief

PART 2SReconstruction relief

The reliefS

2SA land transaction is exempt from charge if—

(a)it is entered into for the purposes of or in connection with the transfer of an undertaking or part of an undertaking, and

(b)the qualifying conditions are met.

Commencement Information

I1 Sch. 11 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2