# 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 finance investment bonds.
(2) It is arranged as follows—
Part 2 provides that certain events relating to a bond are not to be treated as chargeable transactions (except in certain cases),
Part 3 sets out general conditions for the operation of the reliefs in Part 4,
Part 4 provides for relief in the case of certain transactions (and withdrawal of that relief),
Part 5 makes provision about supplementary matters including when the reliefs in Part 4 are not available.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/8/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-8/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.