Land sold to financial institution and leased to person

Arrangements to transfer control of financial institution

Legislation/Regulatory – FA2003 s. 73AB

Exempt interests

Legislation/Regulatory – FA2003 s. 73B ; FA2007 s. 75

Financial institution, meaning

Legislation/Regulatory – FA2003 s. 73BA

First transaction exempt from charge

Legislation/Regulatory – FA2003 s. 73A

Generally

Legislation/Regulatory – FA2003 s. 71A ; FA2006 s. 168(5) ; LBTTSA13 Sch. 7, para. 2

Scotland

Legislation/Regulatory – FA2003 s. 72 ; FA2006 s. 168(5)
HMRC Guidance – SDLTM28005 ; SDLTM28050 ; SDLTM28200 ; SDLTM28210 ; SDLTM28220 ; SDLTM28230 ; SDLTM28240 ; SDLTM28310

Land sold to financial institution and person in common

Legislation/Regulatory – LBTTSA13 Sch. 7, para. 7

Land sold to financial institution and re-sold to person

Legislation/Regulatory – FA2003 s. 73 ; FA2006 s. 168(5) ; LBTTSA13 Sch. 7, para. 13
HMRC Guidance – SDLTM28005

Relief

Legislation/Regulatory – FA2015 s. 68

Scotland

Land sold to financial institution and leased to person

Legislation/Regulatory – FA2003 s. 72 ; FA2006 s. 168(5)

Land sold to financial institution and person in common

Legislation/Regulatory – FA2003 s. 72A ; FA2006 s. 168(5)