# Corporation Tax Act 2010, Paragraph 26


Section 92(1) does not cover government investment written off before 6 April 1988.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/26 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.