# Income Tax Act 2007, Paragraph 145


(1) The losses covered by section 800(3)(a) include losses in relation to which a claim is made as mentioned in section 121(1)(a) or (b) of FA 2004.
(2) The income covered by section 800(5) includes amounts treated as received as a result of the application of section 74 of FA 2005.
(3) The losses covered by section 800(6) in relation to a trade include losses within section 121(1A)(b) of FA 2004 made in the trade.
(4) In section 800(9) the reference to the making of a claim includes a reference to the making of a claim as mentioned in section 122A(1) of FA 2004.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/145 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-145
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.