# Income Tax Act 2007, 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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/26 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.