10U.K.In section 573(1) of CAA 2001 (transfers treated as sales), after “3,” insert “ 3A, ”.
Commencement Information
I1Sch. 6 para. 10 has effect as specified by The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007 (S.I. 2007/949), art. 2