# Corporation Tax Act 2009, Paragraph 47


The amendments made by paragraphs 498 and 506 of Schedule 1 (amendments of sections 291(3)(a) and 393J(3)(a) of CAA 2001) do not have effect in relation to leases granted before 1 April 2009.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/47 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.