http://www.legislation.gov.uk/id/anaw/2017/1/schedule/10/part/3

SCHEDULE 10ALTERNATIVE PROPERTY FINANCE RELIEFS

PART 3CIRCUMSTANCES WHERE ARRANGEMENTS NOT RELIEVED

No relief where group relief, acquisition relief or reconstruction relief available on first transaction

I15

Paragraphs 2 and 3 do not apply to arrangements in relation to which group relief, acquisition relief or reconstruction relief is available on the first transaction (even if such a relief is subsequently withdrawn).