# Income Tax Act 2007, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/144 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-144
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.