[517O Relevance of transactions, arrangements, etc]
Income Tax Act 2007 (2007 c 3) | Legislation

[517O  Relevance of transactions, arrangements, etc]

[(1)     In determining whether section 517C(1) or 517E(1) applies, account is to be taken of any method, however indirect, by which—

(a)     any property or right is transferred or transmitted, or

(b)     the value of any property or right is enhanced or diminished.

(2)     Accordingly—

(a)     the occasion of the transfer

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