# Income Tax Act 2007, Paragraph 128


If the transfer of securities within section 681(1)(a) occurred before 19 March 1986, section 681(1) has effect with the omission of paragraph (b).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/128 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-128
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.