# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 4


For the purposes of this Act—
(a) the bond-holder under an alternative finance investment bond is not treated as having an interest in the bond assets,
(b) the bond-issuer under such a bond is not treated as a trustee of the bond assets.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.