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Alternative property finance Alternative property finance

United Kingdom

  1. 157Land in England ... or Northern Ireland sold to financial institution and leased to person
  2. 157ALand in Scotland sold to financial institution and leased to person
  3. 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