Finance Act 2013

This section has no associated Explanatory Notes

6(1)Section 736 (exemptions: introduction) is amended as follows.U.K.

(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.