# Corporation Tax Act 2009, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/141 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-141
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.