Reconstruction and acquisition relief: Withdrawal: Non-exempt transfer following atransaction to which shares acquisition relief applies FA03/SCH7/PARA11(2)

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

a chargeable interest has been transferred by means of a transaction that was exempt as a result of share acquisition relief and consequently relief has not been withdrawn due to FA03/SCH7/PARA10(5). See [### Reconstruction and acquisition relief: Withdrawal: Non-exempt transfer following atransaction to which shares acquisition relief applies FA03/SCH7/PARA11(2)

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

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