| It is also subject to a clawback if sold before the expiration of the incentive period. |
| The property cannot be sold for 10 years after its first letting, in order to avoid government clawback of the tax relief claimed. |
| The actual investment itself had to be for a period of five years if a clawback of the tax relief is to be avoided. |
| If the property is sold before the end of this period, it may result in a clawback of the tax relief already granted. |
| Staff can begin liquidating holdings after three years, but may then be subject to a tax clawback, on a sliding scale. |
| However, the Revenue then started a harsh clawback of the money that had supposedly been written off. |
