Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 10 U.K. Transfer of assets abroad

PART 2 U.K. New exemption for genuine transactions etc

9 (1) The amendments made by paragraph 2 above have effect in relation to times on or after 6 April 2012. U.K.

(2) The amendments made by paragraphs 3 to 8 above have effect for the tax year 2012-13 and subsequent tax years.