Group relief

Conditions

Difference between LLPs and partnerships for LBTT

Exceptions to restrictions

Group company, defined

Nature of relief

Partnerships

Restrictions

Tax chargeable

Withdrawal

Incorporation of limited-liability partnership

Reconstruction relief and acquisition relief

Significant development, defined

Subsale development relief (SDR)

Claiming the relief

Full relief of SDR

Full withdrawal of relief

Identity of subject-matter

Partial relief of SDR

Partial withdrawal of relief

Qualifying conditions, defined

Qualifying subsale, defined