Commentary on Sections Overview Overview
2125.This Chapter contains provisions directed against tax avoidance by means of transfers of assets.
2126.The sections of this Chapter are arranged in the following order:
	Sections 714 to 719 – introduction;
	Sections 720 to 726 – charge where power to enjoy income;
	Sections 727 to 730 – charge where capital sums received;
	Sections 731 to 735 – charge where benefit received;
	Sections 736 to 742 – exemptions: no tax avoidance purpose or genuine commercial transaction;
	Sections 743 to 747 – general;
	Sections 748 to 751 – supplementary.