737 Exemption: all relevant transactions post-4 December 2005 transactions
Income Tax Act 2007 (2007 c 3) | Legislation

737  Exemption: all relevant transactions post-4 December 2005 transactions

(1)     This section applies if all the relevant transactions are post-4 December 2005 transactions.

(2)     An individual is not liable to income tax under this Chapter for the tax year by reference to the relevant transactions if the individual satisfies an officer of Revenue and Customs—

(a)     that Condition A is met, or

(b)     in a case where Condition A is not met, that Condition B is met.

(3)     Condition

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