# Corporation Tax Act 2009, Paragraph 67


Section 347 (disapplication of Chapter 4 of Part 5 where transferor party to avoidance) does not have effect in relation to transactions taking place, or a series of transactions of which the first takes place, before 16 May 2008.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/67 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.