The ruleS
2SThis schedule applies to relevant transactions.
Commencement Information
I1 Sch. 5 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
3SA relevant transaction is a transaction (other than a transaction to which schedule 19 (leases) applies) that is—
(a)within paragraph 4 or paragraph 5, and
(b)not excluded by paragraph 6.
Commencement Information
I2 Sch. 5 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2