Part 1 Group relief

United Kingdom

1. Group relief
2. Restrictions on availability of group relief
3. Certain arrangements not within paragraph 2
4. Certain mortgage arrangements not within paragraph 2
5. Withdrawal of group relief
6. Cases in which group relief not withdrawn
7. Group relief not withdrawn where vendor leaves group
8. Withdrawal of group relief in certain cases involving successive transactions
9. Recovery of group relief from another group company or controlling director
10. Recovery of group relief: supplementary