LBTT3029 - Reconstruction relief and acquisition relief

Guidance on reconstruction relief and acquisition relief, including the circumstances in which either relief can be withdrawn and recovered by us, is provided as follows:

• Reconstruction relief – LBTT3030
• Acquisition relief – LBTT3031
• Withdrawal of reconstruction or acquisition relief – LBTT3032
• Recovery of reconstruction or acquisition relief where relief has been withdrawn or partially withdrawn – LBTT3033