Section 54F revoke even if 2nd house purchased on loan

Dear Sir/Madam, 

Want to understand the section 54F tax rebate revokation for a use case as below - 

1. Section 54F is claimed in FY 22-23 and FY 23-24 for an under construction flat purchased and registered from builder in Oct 2021. Possession is Oct 2023.
2. Now, the client wants to purchase another undersconstruction flat say in 2025 or 2026 using a home loan and will not be claiming any 54F in this case.  

When is the latest timeframe when he will not be revoked the earlier 54F claimed. Is the time calculated from registration date or purchase date of 1st house or sale of the assets for the 1st house?