Related Commentary  Related HMRC Manuals

189(1)  If–

(a)a person’s qualifying interest is an agreement to acquire an interest in land, and

(b)that interest is subsequently transferred or granted to that person,

the interest transferred or granted is to be treated as the qualifying interest.

189(2)  If a person’s qualifying interest ceases to exist as a result of its being merged in another interest acquired by that person, that other interest is to be treated as the qualifying interest.

189(3)  If–

(a)the qualifying interest is a lease, and

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