Disposal of interest in part of [F2qualifying land] during control periodU.K.
[F110(1)This paragraph applies where the purchaser ceases to hold a chargeable interest in part of the [F2qualifying land] during the control period.
(2)The references in paragraphs 8 and 9 to the [F2qualifying land] are to be treated as references only to the part of the [F2qualifying 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).]
Textual Amendments
F1Sch. 6C inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 23 para. 8
F2Words in Sch. 6C substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(b)