SCHEDULE 10Group relief

PART 3Withdrawal of relief

Cases where relief not withdrawn: stamp duty reliefs

25

This paragraph applies to a chargeable interest—

(a)

that was acquired by the buyer under the relevant transaction, or

(b)

that is derived from a chargeable interest so acquired,

and that has not subsequently been acquired at market value under a chargeable transaction for which relief under this schedule was available but not claimed.