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(3) Ní scoirfidh leas de bheith ina leas iomchuí chun críocha na Caibidle seo de dhroim bunú aon léasa nó leasa eile a mbeidh an leas sin faoina réir, agus más leas léasachta an leas iomchuí agus go múchfar é mar gheall ar é a ghéilleadh, ná ar an duine a mbeidh teideal aige chuige d'fháil an leasa is leas frithdhílse ina leith, tiocfaidh an leas a gcumascfaidh an leas léasachta leis chun bheith, air sin, ina leas iomchuí.
(3) An interest shall not cease to be the relevant interest for the purposes of this Chapter by reason of the creation of any lease or other interest to which that interest is subject, and where the relevant interest is a leasehold interest and is extinguished by reason of the surrender thereof, or on the person entitled thereto acquiring the interest which is reversionary thereon, the interest into which that leasehold interest merges shall thereupon become the relevant interest.