# Income Tax Act 2007, Section 715: Meaning of “relevant transaction”


(1) A transaction is a relevant transaction for the purposes of this Chapter if it is—
(a) a relevant transfer, or
(b) an associated operation.
(2) For the meaning of “relevant transfer” and “associated operation”, see sections 716 and 719 respectively.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/715 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-715
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.