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

7E+WCondition 2 is that—

(a)B, as bond-issuer, enters into an alternative finance investment bond (whether before or after entering into the arrangements mentioned in condition 1), and

(b)the interest in land to which the arrangements mentioned in condition 1 relate is held by B as a bond asset.