This section has no associated Explanatory Notes
3SIn this schedule—
“bond assets”, “bond-holder”, “bond-issuer” and “capital” have the meaning given by section 564G of the Income Tax Act 2007 (c.3),
“prescribed” means prescribed in regulations made by the Scottish Ministers,
“qualifying interest” means a major interest in land other than a lease for a period of 21 years or less.
Commencement Information
I1 Sch. 8 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2