Land and Buildings Transaction Tax (Scotland) Act 2013

Land sold to financial institution and re-sold to person

This section has no associated Explanatory Notes

13Paragraphs 14 and 15 apply where arrangements are entered into between a person and a financial institution under which—

(a)the institution—

(i)purchases a major interest in land (“the first transaction”), and

(ii)sells that interest to the person (“the second transaction”), and

(b)the person grants the institution a standard security over that interest.