Paragraph 141
Section 1290 does not apply to deductions that would otherwise be allowed—
(a)
for a period ending before 27 November 2002, or
(b)
in respect of employee benefit contributions made before that date.
Section 1290 does not apply to deductions that would otherwise be allowed—
for a period ending before 27 November 2002, or
in respect of employee benefit contributions made before that date.