Land and Buildings Transaction Tax (Scotland) Act 2013

The reliefS

4SFor the purposes of this Act—

(a)the bond-holder under an alternative finance investment bond is not treated as having an interest in the bond assets,

(b)the bond-issuer under such a bond is not treated as a trustee of the bond assets.

Commencement Information

I1 Sch. 8 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2