# Corporation Tax Act 2009, Paragraph 114


(1) Chapters 3 to 5 of Part 13 do not apply to expenditure incurred before 1 April 2002.
(2) For this purpose 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/114 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.