# Corporation Tax Act 2009, Paragraph 101


Section 770 (continuity where group includes an SE) does not apply in relation to the formation of an SE (including its formation by transformation) which occurs before 1 April 2005.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/101 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.