Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 8 S Relief for alternative finance investment bonds

PART 3 S General conditions for operation of reliefs etc.

Condition F S

13 S Condition F is that Q holds the interest in land as a bond asset until the termination of the bond.

Commencement Information

I1 Sch. 8 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2