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Finance Act 2008

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This is the original version (as it was originally enacted).

Property

8(1)Regulations may make provision about property to be employed in raising money through alternative finance arrangements.

(2)That includes provision—

(a)about selection of property,

(b)specifying, or about the specification of, property selected,

(c)about dealings with property, and

(d)about the holding of property.

(3)Regulations under sub-paragraph (2)(c) or (d) may, in particular, make provision about the terms on which property is to be dealt with or held (including terms about payments).

(4)That includes provision specifying, or about the specification of, terms or conditions.

(5)In this paragraph “property” includes land.

(6)In this paragraph a reference to a dealing with property includes—

(a)a transfer of property, and

(b)the creation or termination of a right, interest or estate in property (including a legal or equitable right, interest or estate).

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