{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-26",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-26.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/2/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "The events covered by section 98(5) (including as applied by section 125(6)(b)) include events—\n(a) which occur before the tax year 2007-08, and\n(b) in relation to which no claim is made under section 109A of ICTA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/26",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}