Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 8 S Relief for alternative finance investment bonds

PART 1 S Overview and interpretation

Meaning of “alternative finance investment bond” S

2 S In this schedule, “alternative finance investment bond” means arrangements to which section 564G of the Income Tax Act 2007 (c.3) (investment bond arrangements) applies.

Commencement Information

I1 Sch. 8 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2