Paragraph 10 Disposal of interest in part of qualifying land during control periodF1F2

This paragraph applies where the purchaser ceases to hold a chargeable interest in part of the qualifying land during the control period.

The references in paragraphs 8 and 9 to the qualifying land are to be treated as references only to the part of the qualifying land in relation to which the purchaser still holds a chargeable interest (whether the chargeable interest acquired in the land transaction in respect of which relief was allowed under Part 2 of this Schedule or another chargeable interest).