OpenLegislation

Paragraph 1 I1

Scotland

(1)

This schedule provides for relief for certain transactions in connection with the reconstruction and acquisition of companies.

(2)

It is arranged as follows—

  • Part 2 provides for when reconstruction relief is available,

  • Part 3 provides for when acquisition relief is available,

  • Part 4 provides for when the relief is withdrawn,

  • F1Part 4A provides for recovery of tax where relief is withdrawn,

  • Part 5 defines expressions used in this schedule.

Annotations

Textual amendments

F1

Words in Sch. 11 para. 1(2) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(21)(a) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

Commencement

I1

Sch. 11 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2