This section has no associated Explanatory Notes
4U.K.In section 727 (charge to tax on income treated as arising under section 728) in subsection (5)—
(a)for “742” substitute “ 742A ”, and
(b)after “transaction” insert “ , etc ”.
4U.K.In section 727 (charge to tax on income treated as arising under section 728) in subsection (5)—
(a)for “742” substitute “ 742A ”, and
(b)after “transaction” insert “ , etc ”.