17(1)This paragraph applies in any case where arrangements are entered into under which—
(a)there is a transfer of the ownership, or the grant or assignation of a lease, of land by a qualifying body (A) to a non-qualifying body (B) (“the main transfer”),
(b)in consideration (whether in whole or in part) of the main transfer there is a grant by B to A of a lease or sub-lease of the whole, or substantially the whole, of that land (“the leaseback”),
(c)B undertakes to carry out works or provide services to A, and
(d)some or all of the consideration given by A to B for the carrying out of those works or the provision of those services is consideration in money,
whether or not there is also a transfer of the ownership, or the grant or assignation of a lease, of any land by A to B (a “transfer of surplus land”).
(2)The following are qualifying bodies—
(a)public bodies within paragraph 4 of schedule 16,
(b)grant-aided schools within the meaning of section 135(1) of the Education (Scotland) Act 1980 (c.44), and
(c)any body listed in schedule 2 to the Further and Higher Education (Scotland) Act 2005 (asp 6).
(3)The Scottish Ministers may, by order, modify sub-paragraph (2) so as to—
(a)add a person or body to the list of qualifying bodies,
(b)remove a person or body from that list,
(c)vary the description of any qualifying body.
(4)The following do not count as chargeable consideration for the main transfer or any transfer of surplus land—
(a)the leaseback,
(b)the carrying out of building works by B for A, or
(c)the provision of services by B to A.
(5)The chargeable consideration for the leaseback does not include—
(a)the main transfer,
(b)any transfer of surplus land, or
(c)the consideration in money paid by A to B for the building works or other services referred to in sub-paragraph (4).
(6)Sub-paragraphs (4) and (5) are to be disregarded for the purposes of determining whether the land transaction in question is notifiable.