Paragraph 8 Withdrawal of reliefF1

This paragraph applies where relief under Part 2 of this Schedule has been allowed in respect of a land transaction.

The relief is withdrawn if, at any time during the control period, the F2qualifying land is not used exclusively in a qualifying manner.

But the relief is not withdrawn where, because of a change in circumstances that is unforeseen and beyond the purchaser’s control, it is not reasonable to expect the qualifying land to be used exclusively in a qualifying manner at that time.

Where, at a time during the control period, the use of all or part of the qualifying land in a qualifying manner has not yet begun, that land, or that part of the land, is to be treated as being used exclusively in a qualifying manner if reasonable steps are being taken to ensure that it is used in that manner.

Where, at a time during the control period, the use of all or part of the qualifying land in a qualifying manner has ceased, that land, or that part of the land, is to be treated as being used exclusively in a qualifying manner if reasonable steps are being taken—