# Corporation Tax Act 2009, Paragraph 97


Section 698 (disposals for consideration not fully recognised by accounting practice) does not have effect in relation to disposals before 16 May 2008.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/97 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.