{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-736",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-736.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/736",
  "kind": "section",
  "number": "736",
  "heading": "Exemptions: introduction",
  "text": "(1) Sections 737 to 742 deal with exemptions from liability under this Chapter.\n(2) Some exemptions apply according to whether the relevant transactions are all pre-5 December 2005 transactions or all post-4 December 2005 transactions or include both (see sections 737, 739 and 740).\n(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In this section and sections 737 to 742—\n“post-4 December 2005 transaction” means a relevant transaction effected on or after 5 December 2005, and\n“pre-5 December 2005 transaction” means a relevant transaction effected before 5 December 2005.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 736(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 47(a), 70(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 736(2A) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 47(b), 70(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/736",
    "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."
}