740 Exemption: relevant transactions include both pre-5 December 2005 and post- 4 December 2005 transactions
Income Tax Act 2007 (2007 c 3) | Legislation

740  Exemption: relevant transactions include both pre-5 December 2005 and post- 4 December 2005 transactions

(1)     This section applies if the relevant transactions include both pre-5 December transactions and post-4 December transactions.

(2)     An individual is not liable to tax under this Chapter for the tax year by reference to the relevant transactions if—

(a)     the condition in section 737(2) (exemption where all relevant transactions are post-4

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