SCHEDULE 17RECONSTRUCTION AND ACQUISITION RELIEFS
PART 4WITHDRAWAL OF RECONSTRUCTION OR ACQUISITION RELIEF
Interpretation
I14
In this Part and in Part 5 of this Schedule, a transaction—
a
that is relieved from tax by virtue of reconstruction relief, or
b
on which tax is chargeable in accordance with paragraph 3 (acquisition relief),
is referred to as a “"relieved transaction””.