# Corporation Tax Act 2010, Paragraph 54


Sections 173 to 178 do not have effect where the option arrangements concerned are made before 15 November 1991.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/54 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.