# Corporation Tax Act 2009, Section 1139A: Expenditure incurred on payments


(1) References in this Part to expenditure incurred on payments (however expressed) are references to expenditure incurred on payments made before the making of a claim under this Part in relation to that expenditure.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1139A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1139A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.