Section 360N Balancing eventsF1

the relevant interest in the qualifying building is sold;

a long lease of the qualifying building is granted out of the relevant interest in consideration of the payment of a capital sum;

if the relevant interest is a lease, the lease ends otherwise than on the person entitled to it acquiring the interest reversionary on it;

the person who incurred the qualifying expenditure dies;

the qualifying building is demolished or destroyed;

the qualifying building ceases to be qualifying business premises (without being demolished or destroyed).