# Corporation Tax Act 2010, Paragraph 57


(1) This paragraph applies if—
(a) a payment is made in an accounting period ending on or after 1 April 2010, and
(b) a benefit associated with the payment—
(i) is received in an accounting period ending before that date, or
(ii) relates (wholly or partly) to an accounting period ending before that date.
(2) Step 2 of the calculation in section 198(8) is to be read as if the words “(and neither condition C nor condition D is met in relation to it)” were omitted.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/57 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.