Part 4 Withdrawal of relief

1. Overview
2. Withdrawal of relief
3. Case where relief not withdrawn: change of control of acquiring company as result of transaction connected to divorce etc.
4. Case where relief not withdrawn: exempt intra-group transfer
5. Case where relief not withdrawn: share acquisition relief
6. Case where relief not withdrawn: controlling loan creditor
7. Withdrawal of relief on subsequent non-exempt transfer
8. Withdrawal of relief where share acquisition relief applied but control of company subsequently changes
9. Amount of tax chargeable where relief withdrawn
10. Amount of tax chargeable where relief partially withdrawn
11. Interpretation