Reconstruction and acquisition relief: Availability of reconstruction relief FA03/SCH7/PARA7

On acquiring all or part of the undertaking that is, part of the business, of another company (the target company), in pursuance of a scheme for the reconstruction of the target company, the acquiring company, that is, the company acquiring the target company, may enter into a land transaction as part of, or in connection with, that scheme. For further guidance on undertakings see SDLTM23201

Where all the conditions are met, relief from Stamp Duty Land Tax (SDLT) is available.

The conditions are that

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