# Corporation Tax Act 2009, Paragraph 134


(1) A claim may be made under section 1275 (claim for relief for unremittable income) for an accounting period ending after 31 March 2009, despite the income having arisen in an accounting period ending before 1 April 2009.
(2) Section 1276 (withdrawal of relief) applies for an accounting period ending after 31 March 2009, despite the income having arisen originally in an accounting period ending before 1 April 2009 (whether the claim in respect of it was made under section 584 of ICTA (relief for unremittable overseas income) or section 1275 of this Act).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/134 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-134
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.