14(1)Condition G is that—S
(a)before the end of the period of 30 days beginning with the date on which the interest in the land ceases to be held as a bond asset, that interest is transferred by Q to P (“the second transaction”), and
(b)the second transaction is effected not more than 10 years after the first transaction.
(2)The Scottish Ministers may by regulations amend sub-paragraph (1)(b) by substituting for the period mentioned there such other period as may be specified.
Commencement Information
I1 Sch. 8 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2