Paragraph 3 I1
A relevant transaction is a transaction (other than a transaction to which schedule 19 (leases) applies) that is—
(a)
within paragraph 4 or paragraph 5, and
(b)
not excluded by paragraph 6.
Annotations
Commencement
- I1
Sch. 5 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2