SCHEDULES
SCHEDULE 2Transitionals and savings
Part 14Tax avoidance
Transfers of assets abroad: income arising before 26 November 1996
140
Sections 721(5)(b) and (c) and 728(3)(b) and (c) do not apply if the income arose before 26 November 1996.
Sections 721(5)(b) and (c) and 728(3)(b) and (c) do not apply if the income arose before 26 November 1996.