SCHEDULE 13Charities relief
6Withdrawal of relief
Where the relevant transaction is exempt from charge by virtue of qualifying condition (a)(ii), the following are also disqualifying events—
a
any transfer by the buyer of a major interest in the whole or any part of the subject-matter of the relevant transaction, or
b
any grant by the buyer at a premium of a low-rental lease of the whole or any part of that subject-matter,
that is not made for the charitable purposes of the buyer.