191.Paragraph 18 provides that where certain qualifying public or educational bodies (“A”) transfer an interest to another party (“B”), which is then leased back from B to A, the following does not count as chargeable consideration:
	(for the main transfer) the lease-back, building works or the provision of services by B); or,
	(for the lease-back) the main transfer, the transfer of surplus land or money paid to B for building works or provision of services.
Commentary on Sections Arrangements involving public or educational bodies