Paragraph 4 I1
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””.
Annotations
Commencement
- I1
Sch. 17 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3