Reconstruction and acquisition relief: Withdrawal: Non-exempt transfer following an exempt intra-group transfer FA03/SCH7/PARA11(1)

This subsection applies to the withdrawal of reconstruction or acquisition relief where

a chargeable interest has been transferred under an exempt intra-group transfer and relief has not been withdrawn due to FA03/SCH7/PARA10(4). See SDLTM23240

there is a subsequent non-exempt transfer whereby a company holding shares in the acquiring company leaves the same group as the target company

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