Chwilio Deddfwriaeth

Land and Buildings Transaction Tax (Scotland) Act 2013

Statws

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Land sold to financial institution and leased to person

This section has no associated Nodiadau Esboniadol

2Paragraphs 3 to 6 apply where arrangements are entered into between a person and a financial institution under which the institution—

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

(b)grants to the person out of that interest a lease (if the interest acquired is the interest of the owner) or a sub-lease (if the interest acquired is the tenant’s right over or interest in a property subject to a lease) (“the second transaction”), and

(c)enters into an agreement under which the person has a right to require the institution to transfer the major interest purchased by the institution under the first transaction.

Yn ôl i’r brig

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