| The relief is subject to a clawback if the property is disposed of within six years of receiving the gift or inheritance, he said. |
| It is also subject to a clawback if sold before the expiration of the incentive period. |
| Successful applicants will face a clawback if they sell the affordable house on within the first ten years. |
| The property cannot be sold for 10 years after its first letting, in order to avoid government clawback of the tax relief claimed. |
| However, there is a clawback if the child disposes of these assets within six years. |
| Staff can begin liquidating holdings after three years, but may then be subject to a tax clawback, on a sliding scale. |
