Paragraph 26
The events covered by section 98(5) (including as applied by section 125(6)(b)) include events—
(a)
which occur before the tax year 2007-08, and
(b)
in relation to which no claim is made under section 109A of ICTA.
The events covered by section 98(5) (including as applied by section 125(6)(b)) include events—
which occur before the tax year 2007-08, and
in relation to which no claim is made under section 109A of ICTA.