# Income Tax Act 2007, Paragraph 150


(1) The losses covered by section 805(1)(b) include losses in relation to which a claim is made as mentioned in section 126(1)(c) of FA 2004.
(2) The disposals covered by section 805(2)(a) and (b) do not include disposals made before 10 February 2004.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/150 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-150
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.