{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-715",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-715.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/715",
  "kind": "section",
  "number": "715",
  "heading": "Meaning of “relevant transaction”",
  "text": "(1) A transaction is a relevant transaction for the purposes of this Chapter if it is—\n(a) a relevant transfer, or\n(b) an associated operation.\n(2) For the meaning of “relevant transfer” and “associated operation”, see sections 716 and 719 respectively.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/715",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}