Related Commentary  Related HMRC Manuals

347  [Omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 27.]

History

S. 347 omitted by F(No. 2)A 2015, s. 32 and Sch. 7, para. 27, with effect in relation to arrangements entered into on or after 18 November 2015 (Royal Assent). Former s. 347 read as follows:

“Disapplication of Chapter where transferor party to avoidance

347(1)  This Chapter does not apply in the cases mentioned in–

(a)section 336 (transfers of loans on group transactions), and

(b)section 337 (transfers of loans on insurance business transfers),

if conditions A and B are met.

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