# Corporation Tax Act 2009, Paragraph 135


Section 1277 (income charged on withdrawal of relief after source ceases) does not apply if the income originally arose in an accounting period ending before 1 October 1993.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/135 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.