Availability of relief, restrictions on

Legislation/Regulatory – FA2003 Sch. 7A, para. 12 ; FA2016 s. 133, Sch. 16, para. 4

Generally

Legislation/Regulatory – FA2003 Sch. 7A, para. 10 ; FA2016 s. 133, Sch. 16, para. 4

Seeding period, meaning

Legislation/Regulatory – FA2003 Sch. 7A, para. 11 ; FA2016 s. 133, Sch. 16, para. 4

Withdrawal pf relief

Ceasing to be co-ownership authorised contractual scheme

Legislation/Regulatory – FA2003 Sch. 7A, para. 13 ; FA2016 s. 133, Sch. 16, para. 4

Dwelling occupied by non-qualifying individual

Legislation/Regulatory – FA2003 Sch.7A, para. 18 ; FA2016 s. 133, Sch. 16, para. 4

Genuine diversity of ownership condition not met

Legislation/Regulatory – FA2003 Sch. 7A, para. 14 ; FA2016 s. 133, Sch. 16, para. 4

Portfolio test not met

Legislation/Regulatory – FA2003 Sch.7A, para. 16 ; FA2016 s. 133, Sch. 16, para. 4

Units disposed of

Legislation/Regulatory – FA2003 Sch.7A, para. 17 ; FA2016 s. 133, Sch. 16, para. 4