http://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/24
Corporation Tax Act 2009
An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.
text
text/xml
en
Statute Law Database
2024-06-11
Expert Participation
2024-05-24
Corporation Tax Act 2009
s. 1094(2A)-(2C)
Finance Act 2012
Sch. 3
para. 13(3)
Corporation Tax Act 2009
s. 1106(4A)-(4C)
Finance Act 2012
Sch. 3
para. 14(3)
Corporation Tax Act 2009
Blanket amendment
The Treaty of Lisbon (Changes in Terminology) Order 2011
art. 3
4
art. 3(2)
art. 3(3)
4(2)
6(4)
(5)
art. 2
Corporation Tax Act 2009
s. 322(2A)(zb)
Finance Act 2016
s. 73(5)
Corporation Tax Act 2009
s. 1058B(5)(ea)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 57
s. 3(3)
SCHEDULES
SCHEDULE 2Transitionals and savings
Part 6Trading income
Reverse premiums
24
1
Sections 98 and 99 do not apply to a reverse premium—
a
which was received before 9 March 1999, or
b
to which the recipient was entitled immediately before that date.
2
In determining whether a reverse premium was one to which the recipient was entitled immediately before 9 March 1999, no account is to be taken of any arrangements made on or after that date.