Alternative property finance Alternative property finance
United Kingdom
- 157Land in England ... or Northern Ireland sold to financial institution and leased to person
- 157ALand in Scotland sold to financial institution and leased to person
- 157BLand in Wales sold to financial institution and leased to person
Notes on Part 3
Modifications
- C1
Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)
- C2
Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2