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(5) If, at any time during the first 6 years of the period of the lease, any of the conditions of this section cease to be satisfied, subsection (2) shall not apply and the duty that would have been chargeable but for this section shall be chargeable and the lessee, or where there is more than one lessee, each such lessee, jointly and severally, shall be liable to pay to the Commissioners the amount of the duty together with interest calculated in accordance with section 159D from the date when any of those conditions cease to be satisfied to the date when the duty is remitted.

(a) is the holder of or, within a period of 4 years from the date of the lease, will be the holder of, a qualification set out in Schedule 2, 2A or 2B to the Act a qualification set out in Schedule 2 or 2A to the Act or a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997) , or

(a) is the holder of or, within a period of 4 years from the date of the lease, will be the holder of, a qualification set out in Schedule 2, 2A or 2B to the Act a qualification set out in Schedule 2 or 2A to the Act or a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997) , or