Point in time view as at 01/04/2018.
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1(1)This Schedule makes provision for relief in the case of certain land transactions connected to alternative finance investment bonds.E+W
(2)The Schedule is arranged as follows—
(a)this Part includes definitions of key terms (paragraph 2);
(b)Part 2 provides that certain events relating to an alternative finance investment bond are not to be treated as chargeable transactions (paragraph 3) and provides for exceptions to that (paragraph 4);
(c)Part 3 sets out the general conditions which apply to the operation of the reliefs provisions in Part 4;
(d)Part 4 provides for relief for certain transactions (paragraphs 13 and 15) as well as making provision about withdrawal of relief (paragraph 14) and circumstances where relief is not available (paragraph 17);
(e)Part 5 sets out how to apply the relief provisions in cases where the underlying asset is replaced by another asset (paragraph 18) and imposes a duty on WRA to notify the Chief Land Registrar when a charge registered under this Schedule is discharged (paragraph 19).
Commencement Information
I1Sch. 11 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3
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