10SAn “appropriate proportion” means an appropriate proportion having regard to—
(a)what was acquired by the buyer under the relevant transaction and what is held by the buyer at the time of the disqualifying event, and
(b)the extent to which what is held by the buyer at that time becomes used or held for purposes other than qualifying charitable purposes.
Commencement Information
I1 Sch. 13 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2