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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 2
- Part 14
- Paragraph 144
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144(1)The claims covered by section 797(1)(a) include claims within section 119(1)(a) of FA 2004.
(2)For the purposes of section 797—
(a)a “relevant disposal” does not include a disposal which was made before 10 December 2003, and
(b)an event occurring before the tax year 2007-08 is an “exit event” if (and only if) it is an “exit event” for the purposes of section 119 of FA 2004.
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