http://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/144
Income Tax Act 2007
An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.
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Statute Law Database
2024-05-24
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2024-05-27
Income Tax Act 2007
s. 788(7)
Legal Services Act 2007
Sch. 21
para. 161(b)
s. 29
192
193
s. 211(2)
art. 2(h)
SCHEDULES
SCHEDULE 2Transitionals and savings
Part 14Tax avoidance
Individuals claiming relief for film-related trading losses
144
1
The claims covered by section 797(1)(a) include claims within section 119(1)(a) of FA 2004.
2
For the purposes of section 797—
a
a “relevant disposal” does not include a disposal which was made before 10 December 2003, and
b
an event occurring before the tax year 2007-08 is an “exit event” if (and only if) it is an “exit event” for the purposes of section 119 of FA 2004.