Stamp Duty Land Tax Manual

SDLTM23090 - Reliefs: Group, reconstruction or acquisition relief

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

1. SDLTM23090A

   Withdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years
2. SDLTM23090B

   Withdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years, property transferred to another group company
3. SDLTM23090C

   Withdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years, property transferred to another group company
4. SDLTM23090D

   No withdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years, property transferred to another group company
5. SDLTM23090E

   Part withdrawal: Purchaser ceases to be a member of the same group as the vendor within 3 years, change in chargeable interest held
6. SDLTM23090F

   No withdrawal: Vendor leaves the group
7. SDLTM23090G

   No withdrawal: Vendor leaves the group