# Corporation Tax Act 2009, Paragraph 120


In its application to expenditure incurred before 1 August 2008, section 1123 has effect with the omission of subsections (5) and (6).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/120 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-120
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

