# Finance Act 2003, Paragraph 10: Disposal of interest in part of qualifying land during control period


(1) This paragraph applies where the purchaser ceases to hold a chargeable interest in part of the qualifying land during the control period.
(2) 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).

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/6C/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.