SDLTM34450 - Application of exemptions and reliefs: Group Relief
A Ltd owns 100% of the issued share capital of B Ltd and C Ltd.
B Ltd and C Ltd own a 50% each partnership interest in 바카라 사이트˜The Partnership바카라 사이트™.
The partnership owns 100% of the issued share capital in E Ltd and F ltd.
Where 바카라 사이트˜The Partnership바카라 사이트™ in the structure above is a Limited Liability Partnership