Commentary on Sections Schedule 17 - Reconstruction and acquisition reliefs Cases in which reconstruction or acquisition relief not withdrawn
379.Exceptions from the withdrawal of reconstruction or acquisition relief are provided for at paragraph 6. These include where control changes:
	due to a share transaction in connection with divorce, dissolution of a civil partnership or for similar reasons;
	due to a share transaction in connection with transactions which vary dispositions following death;
	due to an exempt intra-group transfer of shares (as defined in paragraph 6(5)), but note this is subject to paragraph 7;
	due to a transfer to another company to which share acquisition relief applies (as defined in paragraph 6(8)) but note this is subject to paragraph 7; and
	where control changes due to a loan creditor becoming or ceasing to be treated as having control and other persons who were previously treated as controlling the company continue to be treated as such.