SCHEDULE 8Relief for alternative finance investment bonds
PART 1Overview and interpretation
Overview of relief
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1
This schedule makes provision for relief in the case of certain land transactions connected to alternative finance investment bonds.
2
It is arranged as follows—
Part 2 provides that certain events relating to a bond are not to be treated as chargeable transactions (except in certain cases),
Part 3 sets out general conditions for the operation of the reliefs in Part 4,
Part 4 provides for relief in the case of certain transactions (and withdrawal of that relief),
Part 5 makes provision about supplementary matters including when the reliefs in Part 4 are not available.