Statute
Section 715 — Income Tax Act 2007: Meaning of “relevant transaction”
Text of the provision Official document
Meaning of “relevant transaction” 715 1 A transaction is a relevant transaction for the purposes of this Chapter if it is—
a a relevant transfer, or b an associated operation.
2 For the meaning of “relevant transfer” and “associated operation”, see sections 716 and 719 respectively.
Official source: legislation.gov.uk
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