SDLTM23000 - Reliefs: Group, reconstruction or acquisition relief
Contents
Group Relief
| SDLTM23010 | General overview FA03/SCH7/PART1 |
| SDLTM23011 | Relief: Group Tax Bulletin article |
| SDLTM23020 | Definitions |
| SDLTM23030 | Restrictions on availability FA03/SCH7/PARA2 |
| SDLTM23035 | Relief: Group, Arrangements |
| SDLTM23040 | Restrictions on availability FA03/SCH7/PARA2(4A) |
| SDLTM23070 | Withdrawal: Events which may trigger withdrawal FA03/SCH7/PARA3 |
| SDLTM23080 | Withdrawal: Occasions when not withdrawn FA03/SCH7/PARA4 |
| SDLTM23085 | Withdrawal: Amount of relief withdrawn FA03/SCH7/PARA3(2) |
| SDLTM23090 | Withdrawal: Examples of events which may trigger withdrawal of relief |
| SDLTM23100 | Withdrawal: Recovery from other persons FA03/SCH7/PARA5 and FA03/SCH7/PARA6 |
Reconstruction and acquisition relief
| SDLTM23200 | General overview FA03/SCH7/PART2 |
| SDLTM23210 | Availability of reconstruction relief FA03/SCH7/PARA7 |
| SDLTM23220 | Availability of acquisition relief FA03/SCH7/PARA8 |
| SDLTM23230 | Withdrawal: Withdrawal of relief FA03/SCH7/PARA9 |
| SDLTM23240 | Withdrawal: Exceptions to withdrawal of relief FA03/SCH7/PARA10 |
| SDLTM23250 | Withdrawal: Non-exempt transfer following an exempt intra-group transfer FA03/SCH7/PARA11(1) |
| SDLTM23260 | Withdrawal: Non-exempt transfer following a transaction to which shares acquisition relief applies FA03/SCH7/PARA11(2) |
| SDLTM23270 | Withdrawal: Chargeable amount FA03/SCH7/PARA11(3) |
| SDLTM23280 | Withdrawal: Recovery from other persons FA03/SCH7/PARA12 and FA03/SCH7/PARA13 |
