SCHEDULES

SCHEDULE 61Alternative finance investment bonds

Part 3Transactions relating to underlying assets consisting of land

Capital allowances

Introductory

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.

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.