This section has no associated Explanatory Notes
25SThis 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.
Commencement Information
I1 Sch. 10 para. 25 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2