Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 14 U.K. Tax avoidance

Transfers of assets abroad: income arising before 26 November 1996 U.K.

140 U.K. Sections 721(5)(b) and (c) and 728(3)(b) and (c) do not apply if the income arose before 26 November 1996.