# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 9


Condition B is that—
(a) Q, as bond-issuer, enters into an alternative finance investment bond (whether before or after entering into the arrangements mentioned in paragraph 8), and
(b) the interest in land to which those arrangements relate is held by Q as a bond asset.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/8/paragraph/9 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-8/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.