SCHEDULES
SCHEDULE 2Transitionals and savings
Part 5Losses (except losses on disposal of shares)
Post-cessation trade loss relief and post-cessation property relief
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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.