# Corporation Tax Act 2009, Paragraph 32


Section 144(3) does not apply for the purposes of sections 142 and 143 if the trade was started before 1 April 1993.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/32 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.