# Corporation Tax Act 2009, Paragraph 25


Section 103 does not apply if—
(a) a company carrying on a trade recovers a sum mentioned in that section, and
(b) the sum has been taken into account in calculating the profits of the trade of an accounting period ending before 1 April 2009.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/25 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.