This section has no associated Explanatory Notes
151(1)In section 806 at Step 4 non-taxable consideration received before 10 February 2004 is excluded.U.K.
(2)In section 806 at Step 5—
(a)the reference to section 805 includes a reference to section 127 of FA 2004, and
(b)the reference to chargeable events includes a reference to chargeable events for the purposes of section 127 of FA 2004.