[Part 4 Alternative Finance Arrangements]
Finance Act 2003 (2003 c 14) | Legislation

[Part 4 Alternative Finance Arrangements]

[Cases involving alternative finance arrangements

11

(1)     This paragraph applies where either of the following applies—

(a)     section 71A (land sold to financial institution and leased to person), or

(b)     section 73 (land sold to financial institution and re-sold to person).

(2)

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