[Part 3 Withdrawal of Relief]

[Withdrawal of relief

(1)     In this Part, a transaction that is relieved from tax under Part 2 is referred to as a “relieved transaction”; and accordingly references to a “buyer” and “qualifying land” are references to the buyer and the qualifying land in the relieved transaction.

(2)     Relief is withdrawn in relation to a relieved transaction if, at any time during the control period, the qualifying land is not used exclusively in a qualifying manner.

(3)     But the relief is not withdrawn where, because of a change in circumstances that is unforeseen and beyond the buyer's control, it is not reasonable to expect the qualifying land to be used exclusively in a qualifying manner at that time.

(4)     Where, at a time during the control