# Corporation Tax Act 2009, Paragraph 31


If the trade carried on by the trader was started before 1 April 1993, section 144(1) (definition of “waste disposal licence”) applies for the purposes of sections 142 and 143 as if paragraphs (d) and (e) of that subsection were omitted (radioactive waste and nuclear site authorisations or licences).

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/31 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.