Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 61 U.K. Alternative finance investment bonds

Part 3 U.K. Transactions relating to underlying assets consisting of land

Capital allowances U.K.

Introductory U.K.

13 (1) Paragraphs 14 to 17 make provision about the treatment, for the purposes of CAA 2001, of transactions relating to land in connection with an alternative finance investment bond. U.K.

(2) Any expression which is used in any of paragraphs 14 to 17 and in CAA 2001 has the meaning which it has in that Act.