# Corporation Tax Act 2010, Paragraph 21


Section 52(1)(c) does not cover arrangements made wholly before 6 April 1976.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/21 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.