Part 1 Introductory

SCHEDULE 11 Relief for Alternative Finance Investment Bonds

(as introduced by section 30(1))

Part 1 Introductory

Overview

1

(1)     This Schedule makes provision for relief in the case of certain land transactions connected to alternative finance investment bonds.

(2)     The Schedule is arranged as follows—

(a)     this Part includes definitions of key terms (paragraph 2);

(b)     Part 2 provides that certain events relating to an alternative finance

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