# Corporation Tax Act 2009, Paragraph 90


Section 666 (allowable loss treated as accruing) does not apply to a company if the liability representing the debtor relationship was owed by the company immediately before its first accounting period to begin on or after 1 January 2005.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/90 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.