SCHEDULES
SCHEDULE 10Transfer of assets abroad
PART 3Amendments relating to the charges under sections 720 and 727
20Commencement and transitional provision
1
The amendments made by this Part of this Schedule have effect for the tax year 2013-14 and subsequent tax years.
2
They have effect in relation to relevant transfers occurring before 6 April 2013 as well as relevant transfers occurring on or after that date.