Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 21 U.K. Other provisions

Employee benefit contributions U.K.

141 U.K. Section 1290 does not apply to deductions that would otherwise be allowed—

(a) for a period ending before 27 November 2002, or

(b) in respect of employee benefit contributions made before that date.