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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: Group, reconstruction or acquisition relief: contents

Group relief
  1. SDLTM23010
    General overview FA03/SCH7/PART1
  2. SDLTM23011
    Relief - Group Tax Bulletin article: contents
  3. SDLTM23020
  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. SDLTM23070
    Withdrawal: Events which may trigger withdrawal FA03/SCH7/PARA3
  9. SDLTM23080
    Withdrawal: Occasions when not withdrawn FA03/SCH7/PARA4
  10. SDLTM23085
    Withdrawal: Amount of relief withdrawn FA03/SCH7/PARA3(2)
  11. SDLTM23090
    Withdrawal: Examples of events which may trigger withdrawal of relief
  12. SDLTM23100
    Withdrawal: Recovery from other persons FA03/SCH7/PARA5 and FA03/SCH7/PARA6
Reconstruction and acquisition relief
  1. SDLTM23200
    General overview FA03/SCH7/PART2
  2. SDLTM23201
    Reconstruction and acquisition relief: Undertaking
  3. SDLTM23210
    Availability of reconstruction relief FA03/SCH7/PARA7
  4. SDLTM23220
    Availability of acquisition relief FA03/SCH7/PARA8
  5. SDLTM23230
    Withdrawal: Withdrawal of relief FA03/SCH7/PARA9
  6. SDLTM23240
    Withdrawal: Exceptions to withdrawal of relief FA03/SCH7/PARA10
  7. SDLTM23250
    Withdrawal: Non-exempt transfer following an exempt intra-group transfer FA03/SCH7/PARA11(1)
  8. SDLTM23260
    Withdrawal: Non-exempt transfer following a transaction to which shares acquisition relief applies FA03/SCH7/PARA11(2)
  9. SDLTM23270
    Withdrawal: Chargeable amount FA03/SCH7/PARA11(3)
  10. SDLTM23280
    Withdrawal: Recovery from other persons FA03/SCH7/PARA12 and FA03/SCH7/PARA13