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Land and Buildings Transaction Tax (Scotland) Act 2013
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Condition C
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10(1)Condition C is that, for the purpose of generating income or gains for the alternative finance investment bond—
(a)Q and P enter into a leaseback agreement, or
(b)such other condition or conditions as may be specified in regulations made by the Scottish Ministers is or are met.
(2)For the purposes of condition C, Q and P enter into a leaseback agreement if Q grants to P, out of the interest transferred to Q—
(a)a lease (if the interest transferred is the interest of the owner), or
(b)a sub-lease (if the interest transferred is the tenant’s right over or interest in land subject to a lease).
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