# Income Tax Act 2007, 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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/151 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-151
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.