[F1741DSection 739: just and reasonable apportionment in certain casesU.K.
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Textual Amendments
F1S. 741D inserted (5.12.2005) by Finance Act 2006 (c. 25), Sch. 7 para. 5
F2Ss. 739-746 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 177, Sch. 3 Pt. 1 (with Sch. 2)