Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

2SIn 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