pursuant to a lease which was in effect on the date of the enactment of this paragraph. (ii) Renewals, etc., of existing leases For purposes of clause (i), a lease shall be treated as in effect on the date of the enactment of this paragraph if the conditions of paragraph (9)(C) are satisfied. (iii) Successors The term qualified tenant shall include a person if such person is a successor to a qualified tenant within the meaning of subsection (g) (without regard to such person’s status as a real estate investment trust or any continuity of shareholder interest requirement) or for purposes of section 381. (D) Limitation on period for which treatment applies With respect to any qualified acquisition, subparagraph (A) shall apply only to amounts received or accrued during the 7-taxable-year period beginning with the taxable year which includes the date of such acquisition. (E) Coordination with certain other provisions For purposes of clauses (i) and (v) of paragraph (8)(A), whether a person is described in paragraph (2)(B) shall be determined after application of subparagraph (A) of this paragraph. . (2) Conforming amendment Section 856(d)(2)(B) of such Code is amended by striking paragraph (8) and inserting paragraphs (8) and (10) . (3) Effective date The amendments made by this subsection shall apply to qualified acquisitions (as defined in section 856(d)(10)(B) of the Internal Revenue Code of 1986, as added by this subsection) after the date of the enactment of this Act, in taxable years ending after such date. (b) Increase in percentage of ownership at which rents are generally disqualified (1) In general Section 856(d)(2)(B) of such Code is amended by striking 10 percent each place it appears and inserting 30 percent . (2) Effective date The amendment made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. (c) Increase in percentage of ownership at which constructive ownership rules begin To apply (1) In general Section 856(d)(5) of such Code is amended— (A) by