Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 8 U.K. Loan relationships

Disposals for consideration not fully recognised by accounting practice: disposals before 16 May 2008 U.K.

68 U.K. Section 455 (disposals for consideration not fully recognised by accounting practice) does not have effect in relation to disposals before 16 May 2008.