Alternative finance investment bonds2

1

Paragraph 11, Schedule 17A to the Finance Act 20032 (cases where assignment of lease treated as grant of lease) must be treated as if including the following provisions—

2

After paragraph 11(2)—

2A

Sub-paragraph (2) shall not apply where an assignment of a lease, but for the application of that sub-paragraph, would be exempt by virtue of Schedule 61 to the Finance Act 2009

3

In paragraph 11(3) after paragraph (e)—

f

Paragraphs 6 and 8 of Part 3 of Schedule 61 to the Finance Act 2009 (alternative finance investment bond relief)