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Contents

Legislation

Finance Act 2003

Crossheading Reliefs

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Section 57 Disadvantaged areas relief
Section 57A Sale and leaseback arrangements
Section 57AA First-time buyers
Section 57B First-time buyers
Section 58A Relief for certain acquisitions of residential property
Section 58B Relief for new zero-carbon homes
Section 58C Relief for new zero-carbon homes: supplemental
Section 58D Transfers involving multiple dwellings
Section 60 Compulsory purchase facilitating development
Section 61 Compliance with planning obligations
Section 61A Relief for special tax sites
Section 62 Group relief and reconstruction or acquisition relief
Section 63 Demutualisation of insurance company
Section 64 Demutualisation of building society
Section 64A Initial transfer of assets to trustees of unit trust scheme
Section 65 Incorporation of limited liability partnership
Section 65A Seeding relief
Section 66 Transfers involving public bodies
Section 66A Resolution of financial institutions
Section 67 Transfer in consequence of reorganisation of parliamentary constituencies
Section 67A Acquisitions by certain health service bodies
Section 68 Charities relief
Section 69 Acquisition by bodies established for national purposes
Section 70 Right to buy transactions, shared ownership leases etc
Section 71 Certain acquisitions by registered providers of social housing etc
Section 71A Alternative property finance: land sold to financial institution and leased to person
Section 72 Alternative property finance in Scotland: land sold to financial institution and leased to person
Section 72A Alternative property finance in Scotland: land sold to financial institution and person in common
Section 73 Alternative property finance: land sold to financial institution and re-sold to person
Section 73A Sections 71A to 73: relationship with Schedule 7
Section 73AB Section 71A : arrangements to transfer control of financial institution
Section 73B Exempt interests
Section 73BA Meaning of “financial institution”
Section 73C Alternative finance investment bonds
Section 73CA Sections 71A to 73: first-time buyers
Section 74 Exercise of collective rights by tenants of flats
Section 75 Crofting community right to buy

Reliefs
Alternative property finance in Scotland: land sold to financial institution and leased to person

Section 72 | Alternative property finance in Scotland: land sold to financial institution and leased to person

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 72 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 10 (with s. 29(5)(6)); S.I. 2015/637, art. 2 (with S.S.I. 2014/377, arts. 1, 5(2))