444 Disqualifying events
Income Tax Act 2007 (2007 c 3) | Legislation

444  Disqualifying events

(1)     This section applies if the qualifying investment is a qualifying interest in land.

(2)     If a disqualifying event occurs at any time in the provisional period, the following are treated as never having been entitled to relief under this Chapter in respect of the disposal of the qualifying interest in land—

(a)     in a case to which section 442 does not apply, the individual who made the disposal, or

(b)     in

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