SCHEDULE 16GROUP RELIEF
PART 4WITHDRAWAL OF RELIEF
7Interpretation: relieved transaction
In this Part of this Schedule, a transaction that is relieved from tax by virtue of paragraph 2 (group relief) is referred to as a “relieved transaction”.
In this Part of this Schedule, a transaction that is relieved from tax by virtue of paragraph 2 (group relief) is referred to as a “relieved transaction”.