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Income Tax Act 2007
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736Exemptions: introduction
This section has no associated Explanatory Notes
(1)Sections 737 to 742 deal with exemptions from liability under this Chapter.
(2)Some exemptions apply according to whether the relevant transactions are all pre-5 December 2005 transactions or all post-4 December 2005 transactions or include both (see sections 737, 739 and 740).
(3)In this section and sections 737 to 742—
“post-4 December 2005 transaction” means a relevant transaction effected on or after 5 December 2005, and
“pre-5 December 2005 transaction” means a relevant transaction effected before 5 December 2005.
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