Disposal of interest in part of qualifying green freeport land during control period S
This section has no associated Explanatory Notes
[F110.(1)This paragraph applies where the buyer ceases to hold a chargeable interest in part of the qualifying green freeport land during the control period.
(2)The references in paragraphs 8 and 9 to the qualifying green freeport land are to be treated as references only to the part of the qualifying green freeport land in relation to which the buyer still holds a chargeable interest (whether the chargeable interest acquired in the land transaction in respect of which relief was allowed under Part 2 of this schedule or another chargeable interest).]
Textual Amendments