Paragraph 9 The control periodF1

In this Schedule, “the control period”, in relation to a land transaction, means the shorter of—

For the purposes of this paragraph, a land transaction is “the final transaction” if, immediately after the effective date of the transaction, neither the purchaser nor a connected person holds a chargeable interest in the F2qualifying land (whether as a result of that transaction alone or as a result of that transaction and other land transactions).