Related Commentary  

737(1)  This section applies if all the relevant transactions are post-4 December 2005 transactions.

737(2)  An individual is not liable to income tax under this Chapter for the tax year by reference to the relevant transactions if the individual satisfies an officer of Revenue and Customs–

(a)that Condition A is met, or

(b)in a case where Condition A is not met, that Condition B is met.

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