# Corporation Tax Act 2009, Paragraph 49


(1) Section 250 does not apply to a reverse premium—
(a) which was received before 9 March 1999, or
(b) to which the recipient was entitled immediately before that date.
(2) In determining whether a reverse premium was one to which the recipient was entitled immediately before 9 March 1999, no account is to be taken of any arrangements made on or after that date.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/49 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.