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3. For paragraph 17(1)(b) of Schedule 4 to the Finance Act 2003 (determining the chargeable consideration arrangements for land transactions involving public or educational bodies)(1) substitute—
“(b)in consideration (whether in whole or in part) of the main transfer there is a grant by B to A of a lease or under-lease of the whole, or substantially the whole, of that land (“the leaseback”),”.
Paragraph 17 was inserted by regulation 2(5) of S.I. 2003/3293 and amended by S.I. 2004/1069.
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