# Corporation Tax Act 2009, Paragraph 96


Section 629 (disapplication of section 625 where transferor party to avoidance involving subsequent transfer by transferee) 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/96 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.