Part 3 Conditions for Operation of Reliefs etc

Part 3 Conditions for Operation of Reliefs etc

Introduction

5

This Part of this Schedule defines conditions 1 to 7 for the purposes of paragraphs 13 to 16 and 18.

Condition 1

6

Condition 1 is that one person (“A”) and another (“B”) enter into arrangements under which—

(a)     A transfers to B a qualifying interest in land (“the first transaction”), and

(b)     A and B agree that when the interest ceases to be held by B as mentioned in paragraph 7(b), B will transfer the interest to A.

Condition 2

7

Condition 2 is that—

(a)     B, as bond-issuer, enters into an alternative finance investment bond (whether before or after entering into the arrangements mentioned in

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