Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Valid from 18/10/2017

Valid from 01/04/2018

This section has no associated Explanatory Notes

3E+WFor 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.