# Finance Act 2013, Paragraph 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.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/10/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-10/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.