SDLTM23000 - Reliefs: Group, reconstruction or acquisition relief
Contents
Group Relief
General overview FA03/SCH7/PART1 |
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Relief: Group Tax Bulletin article |
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Definitions |
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Restrictions on availability FA03/SCH7/PARA2 |
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Relief: Group, Arrangements |
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Restrictions on availability FA03/SCH7/PARA2(4A) |
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Withdrawal: Events which may trigger withdrawal FA03/SCH7/PARA3 |
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Withdrawal: Occasions when not withdrawn FA03/SCH7/PARA4 |
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Withdrawal: Amount of relief withdrawn FA03/SCH7/PARA3(2) |
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Withdrawal: Examples of events which may trigger withdrawal of relief |
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Withdrawal: Recovery from other persons FA03/SCH7/PARA5 and FA03/SCH7/PARA6 |
Reconstruction and acquisition relief
General overview FA03/SCH7/PART2 |
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Reconstruction and acquisition relief: Undertaking |
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Availability of reconstruction relief FA03/SCH7/PARA7 |
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Availability of acquisition relief FA03/SCH7/PARA8 |
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Withdrawal: Withdrawal of relief FA03/SCH7/PARA9 |
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Withdrawal: Exceptions to withdrawal of relief FA03/SCH7/PARA10 |
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Withdrawal: Non-exempt transfer following an exempt intra-group transfer FA03/SCH7/PARA11(1) |
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Withdrawal: Non-exempt transfer following a transaction to which shares acquisition relief applies FA03/SCH7/PARA11(2) |
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Withdrawal: Chargeable amount FA03/SCH7/PARA11(3) |
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Withdrawal: Recovery from other persons FA03/SCH7/PARA12 and FA03/SCH7/PARA13 |
