# Corporation Tax Act 2010, Paragraph 101


Section 996 does not have effect in relation to periods of account beginning before 1 January 2005.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/101 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.