Related Commentary  Related HMRC Manuals


In the heading, the word “Individuals” substituted for the word “Non-transferors” by F(No. 2)A 2017, s. 29 and Sch. 8, para. 35(4), with effect for the tax year 2017–18 and subsequent tax years.

732(1)  This section applies if–

(a)a relevant transfer occurs,

(b)an individual receives a benefit in a tax year,

(c)the benefit is provided out of assets which are available for the purpose as a result of–

(i)the transfer, or

(ii)one or more associated operations,

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