This section has no associated Explanatory Notes
144(1)The claims covered by section 797(1)(a) include claims within section 119(1)(a) of FA 2004.U.K.
(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.