SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 5 U.K. Losses (except losses on disposal of shares)

Post-cessation trade loss relief and post-cessation property relief U.K.

26 U.K. 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.