1(1)This schedule makes provision for relief in the case of certain land transactions connected to alternative finance investment bonds.S
(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.
Commencement Information
I1 Sch. 8 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2