Paragraph 1 I1
The leaseback element of a sale and leaseback arrangement is exempt from charge if the qualifying conditions are met.
Annotations
Commencement
- I1
Sch. 3 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
The leaseback element of a sale and leaseback arrangement is exempt from charge if the qualifying conditions are met.
Sch. 3 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2