# Income Tax Act 2007, Paragraph 149


(1) In section 803 references to chargeable events include events that are chargeable events for the purposes of section 119 of FA 2004.
(2) Accordingly, the total amount of income mentioned in section 803(3) is to include any income treated as received as a result of section 119(5)(b) of FA 2004.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/149 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-149
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.