SolvedSection 73A | Sections 71A to 73: relationship with Schedule 7
From legislation.gov.uk
Sections 71A to 73 do not apply to arrangements in which the first transaction is exempt from charge by virtue of Schedule 7.F1
From legislation.gov.uk
Sections 71A to 73 do not apply to arrangements in which the first transaction is exempt from charge by virtue of Schedule 7.F1