SDLTM23000 - Reliefs: Group, reconstruction or acquisition relief: contents

  1. SDLTM23010
    General overview FA03/SCH7/PART1
  2. SDLTM23011
    Relief - Group Tax Bulletin article: contents
  3. SDLTM23020
    Definitions
  4. SDLTM23030
    Restrictions on availability FA03/SCH7/PARA2
  5. SDLTM23030A
    Group relief: Not available: Arrangements to transfer control of purchaser but not vendor
  6. SDLTM23035
    Relief: Group, Arrangements
  7. SDLTM23040
    Restrictions on availability FA03/SCH7/PARA2(4A)
  8. SDLTM23071
    Group relief: Withdrawal: Withdrawal of group relief in certain cases involving successive transactions
  9. SDLTM23070
    Withdrawal: Events which may trigger withdrawal FA03/SCH7/PARA3
  10. SDLTM23080
    Withdrawal: Occasions when not withdrawn FA03/SCH7/PARA4 and 4ZA
  11. SDLTM23081
    Withdrawal: Occasions when relief not withdrawn - FA03/SCH7/Para4ZA
  12. SDLTM23081a
    Withdrawal: Occasions when relief not withdrawn - Example
  13. SDLTM23082
    Change in control
  14. SDLTM23083
    Circumstances where HMRC consider there has been a change in control but may not seek to withdraw relief
  15. SDLTM23084
    Circumstances in which HMRC considers there has been a change in control
  16. SDLTM23085
    Withdrawal: Amount of relief withdrawn FA03/SCH7/PARA3(2)
  17. SDLTM23090
    Withdrawal: Examples of events which may trigger withdrawal of relief
  18. SDLTM23100
    Withdrawal: Recovery from other persons FA03/SCH7/PARA5 and FA03/SCH7/PARA6
  19. SDLTM23200
    General overview FA03/SCH7/PART2
  20. SDLTM23201
    Reconstruction and acquisition relief: Undertaking
  21. SDLTM23210
    Availability of reconstruction relief FA03/SCH7/PARA7
  22. SDLTM23220
    Availability of acquisition relief FA03/SCH7/PARA8
  23. SDLTM23230
    Withdrawal: Withdrawal of relief FA03/SCH7/PARA9
  24. SDLTM23240
    Withdrawal: Exceptions to withdrawal of relief FA03/SCH7/PARA10
  25. SDLTM23250
    Withdrawal: Non-exempt transfer following an exempt intra-group transfer FA03/SCH7/PARA11(1)
  26. SDLTM23260
    Withdrawal: Non-exempt transfer following a transaction to which shares acquisition relief applies FA03/SCH7/PARA11(2)
  27. SDLTM23270
    Withdrawal: Chargeable amount FA03/SCH7/PARA11(3)
  28. SDLTM23280
    Withdrawal: Recovery from other persons FA03/SCH7/PARA12 and FA03/SCH7/PARA13