SDLTM23090 - Reliefs: Group, reconstruction or acquisition relief

Group relief: Withdrawal: Examples of events which may trigger withdrawal of relief

SDLTM23090aWithdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years
SDLTM23090bWithdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years, property transferred to another group company
SDLTM23090cWithdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years, property transferred to another group company
SDLTM23090dNo withdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years, property transferred to another group company
SDLTM23090ePart withdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years, change in chargeable interest held
SDLTM23090fNo withdrawal: Vendor leaves the group
SDLTM23090gNo withdrawal: Vendor leaves the group