Statute
Section 736 — Income Tax Act 2007: Exemptions: introduction
Text of the provision Official document
Exemptions: introduction 736 1 Sections 737 to 742 deal with exemptions from liability under this Chapter.
2 Some exemptions apply according to whether the relevant transactions are all pre-5 December 2005 transactions or all post-4 December 2005 transactions or include both (see sections 737, 739 and 740). 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 In this section and sections 737 to 742— “ post-4 December 2005 transaction ” means a relevant transaction effected on or after 5 December 2005, and “ pre-5 December 2005 transaction ” means a relevant transaction effected before 5 December 2005.
Official source: legislation.gov.uk
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