Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 16 U.K. Remediation of contaminated land

Part 14: expenditure incurred before 11 May 2001 U.K.

125 (1) Part 14 does not apply to expenditure incurred before 11 May 2001. U.K.

(2) For this purpose section 61 (pre-trading expenses) is to be ignored.