Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 11 E+W RELIEF FOR ALTERNATIVE FINANCE INVESTMENT BONDS

PART 3 E+W CONDITIONS FOR OPERATION OF RELIEFS ETC.

Condition 6 E+W

11 E+W Condition 6 is that B holds the interest in the land as a bond asset until the termination of the bond.

Commencement Information

I1 Sch. 11 para. 11 in force at 1.4.2018 by S.I. 2018/34, art. 3