In this Part—

• “disqualifying event” means—

  1. a

     in relation to the withdrawal of relief under schedule 4 (relief for certain acquisitions of residential property) to the LBTT(S) Act 2013, an event listed in section 33(4)(a) of that Act;

  2. b

     in relation to the withdrawal of relief under schedule 52 (relief for transfer of multiple dwellings) to the LBTT(S) Act 2013, an event listed in section 33(4)(b) of that Act;

  3. c

     in relation to the withdrawal of relief under schedule 8 (relief for alternative finance investment bonds) to the LBTT(S) Act 2013, an event listed in section 33(4)(c) of that Act;

  4. d

     in relation to the withdrawal of group relief, the buyer ceasing to be a member of the same group as the seller in terms of paragraph 14 of schedule 10 to the LBTT(S) Act 2013;

  5. e

     in relation to the withdrawal of relief under schedule 10A3 (sub-sale development relief) to the LBTT(S) Act 2013, an event listed in section 33(4)(da) of that Act;

  6. f

     in relation to the withdrawal of reconstruction or acquisition relief, the change of control of the acquiring company in terms of paragraph 13 of schedule 11 to the LBTT(S) Act 2013; or

  7. g

     in relation to the withdrawal of charities relief, a disqualifying event as defined in paragraphs 5 and 6 of schedule 13 to the LBTT(S) Act 2013; and

• “filing date” means the filing date as defined in section 82 of the Act.