Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 8 paragraph 10
Condition C — income generation through leaseback or other arrangements
Schedule 8 paragraph 10 sets out Condition C, which requires that there is an arrangement in place to generate income or gains for the alternative finance investment bond, typically through a leaseback from the bond issuer to the original seller.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.