# Corporation Tax Act 2009, Paragraph 113


(1) The references in section 1050(3)(b) and (c) to qualifying Chapter 3 expenditure and qualifying Chapter 4 expenditure do not include any such expenditure incurred before 1 April 2002.
(2) For the purposes of sub-paragraph (1) section 61 (pre-trading expenses) is to be ignored.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/113 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-113
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.