This section has no associated Explanatory Notes
11U.K.Neither section 398F of CTA 2010 (inserted by paragraph 6) nor the corresponding provision treated as inserted by paragraph 10 apply in relation to expenditure incurred in pursuance of a written contract which is finalised by A before 9 December 2009; and for this purpose a contract is finalised on the earliest date on which—
(a)it is unconditional or (if conditional) the conditions are met, and
(b)no terms remain to be agreed.