# Income Tax Act 2007, Paragraph 142


In section 792(1)—
(a) the reference to the claiming of relief includes a reference to the claiming of relief as mentioned in section 74(1)(a) and (b) of FA 2005, and
(b) the reference to sections 104, 107 and 110 includes a reference to section 117 of ICTA (including as applied by section 118ZB of that Act) and section 118ZE of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/142 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.