Section 73A Sections 71A to 73: relationship with Schedule 7
United Kingdom
F1Sections 71A to 73 do not apply to arrangements in which the first transaction is exempt from charge by virtue of Schedule 7.
Annotations
Textual amendments
- F1
S. 73A inserted (with effect in accordance with s. 168(5) of the amending Act) by Finance Act 2006 (c. 25), s. 168(4)
- F2
S. 73A heading substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 155(2)