Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 742A
Post-5 April 2012 transactions: exemption for genuine transactions
Section 742A provides an exemption from the transfer of assets abroad rules where a transaction taking place on or after 6 April 2012 is genuine and does not conflict with relevant treaty provisions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.