There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Transfers of assets abroad: non-transferors receiving benefit- exclusion of income arising before 10 March 1981.
133(1)Section 732 (non-transferors receiving a benefit as a result of relevant transactions) applies whenever the relevant transfer referred to in that section took place.U.K.
(2)But the relevant income referred to in section 733(1) (by reference to which the amount of income treated as arising under section 732 is determined) does not include income that arose before 10 March 1981.
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