# Corporation Tax Act 2009, Paragraph 12


Section 10(1)(i) and (j), (2), (3) and (4) apply only in relation to companies that enter administration (under the Insolvency Act 1986 (c. 45) or otherwise) on or after 15 September 2003.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/12 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.