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    Withdrawal: Occasions when not withdrawn FA03/SCH7/PARA4 and 4ZA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    Withdrawal: Occasions when relief not withdrawn - FA03/SCH7/Para4ZA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    Withdrawal: Occasions when relief not withdrawn - Example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    Withdrawal: Amount of relief withdrawn FA03/SCH7/PARA3(2)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