Paragraph 151
(1)
In section 806 at Step 4 non-taxable consideration received before 10 February 2004 is excluded.
(2)
In section 806 at Step 5—
(a)
the reference to section 805 includes a reference to section 127 of FA 2004, and
(b)
the reference to chargeable events includes a reference to chargeable events for the purposes of section 127 of FA 2004.