Valid from 18/10/2017
Valid from 01/04/2018
This section has no associated Explanatory Notes
6E+WCondition 1 is that one person (““A””) and another (““B””) enter into arrangements under which—
(a)A transfers to B a qualifying interest in land (““the first transaction””), and
(b)A and B agree that when the interest ceases to be held by B as mentioned in paragraph 7(b), B will transfer the interest to A.