Commentary on Sections Arrangements involving public or educational bodies
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.