This section has no associated Explanatory Notes
22SThat interest ceases to be an exempt interest if—
(a)the lease or agreement mentioned in paragraph 2(b) or 7(b) ceases to have effect, or
(b)the right under paragraph 2(c) or 7(c) ceases to have effect or becomes subject to a restriction.
Commencement Information
I1 Sch. 7 para. 22 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2