Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 7 paragraph 2

Alternative property finance: land sold to financial institution and leased back

Schedule 7, paragraph 2 sets out the conditions under which the alternative property finance relief rules in paragraphs 3 to 6 apply, specifically where a person sells a major interest in land to a financial institution and the institution leases it back to that person.

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.