SCHEDULES
SCHEDULE 10Transfer of assets abroad
PART 2New exemption for genuine transactions etc
6
1
Section 736 (exemptions: introduction) is amended as follows.
2
In subsection (1) for “742” substitute “
742A
”
.
3
After subsection (2) insert—
2A
The exemption given by section 742A applies only in the case of a relevant transaction effected on or after 6 April 2012.