# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1


(1) This schedule makes provision for relief in the case of certain land transactions connected to alternative property finance arrangements.
(2) It is arranged as follows—
Part 2 identifies the alternative property finance arrangements that are relieved,
Part 3 makes provision limiting the arrangements that can be relieved,
Part 4 provides for the circumstances in which the chargeable interest acquired by a financial institution under the arrangements is an exempt interest, and
Part 5 defines expressions used in this schedule.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.