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The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014
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Alternative finance investment bonds
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6.—(1) This article applies where arrangements referred to in paragraph 5(2) of Schedule 61 to the Finance Act 2009(1) are entered into with the effective date of the first transaction referred to in paragraph 5(2)(a) of that Schedule prior to the commencement date and the effective date of the second transaction referred to in paragraph 5(11)(a) of that Schedule after that date.
(2) Where this article applies, the second transaction referred to in paragraph (1) shall not be a chargeable transaction under the Act, provided that the conditions mentioned in paragraph 8(1)(a) and (b) of Schedule 61 to the Finance Act 2009 have been met.
(1)
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