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21(1)This paragraph applies if the qualifying change of ownership occurs on any day as a result of paragraph 12.
(2)In a case where that change arises only because the relevant fraction at the end of the day is less than the relevant fraction at the start of the day, the amount of the income is limited to the appropriate percentage of the basic amount.
(3)The appropriate percentage is found by subtracting the relevant fraction at the end of the day from the relevant fraction at the start of the day.
(4)In any other case, the amount of the income is limited to the relevant fraction at the start of that day of the basic amount.
(5)In this paragraph “the relevant fraction” has the same meaning as in paragraph 12.
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