SCHEDULE 11Reconstruction relief and acquisition relief
PART 4Withdrawal of relief
Case where relief not withdrawn: exempt intra-group transfer
I117
Relief under Part 2 or Part 3 of this schedule is not withdrawn where control of the acquiring company changes as a result of an exempt intra-group transfer.
I218
But see paragraphs 22 to 24 for the effect of a subsequent non-exempt transfer.