Paragraph 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.