Paragraph 13 I1
(1)
Relief under this schedule is withdrawn in the following circumstances.
(2)
Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the acquisition but for the relief.
Annotations
Commencement
- I1
Sch. 4 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2