http://www.legislation.gov.uk/id/asp/2013/11

SCHEDULE 3Sale and leaseback relief

Interpretation

4

In this schedule, “debt” has the same meaning as in paragraph 6(4) of schedule 1.

Annotations:

Commencement Information

I1 Sch. 3 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2