# Corporation Tax Act 2010, Paragraph 87


Chapter 2 of Part 16 has no effect in relation to an arrangement made before 6 June 2006 so far as section 43B or 43D of ICTA applies to the arrangement (sections 43B and 43D of ICTA contain provision about rent factoring: their repeal by paragraph 1 of Schedule 6 to FA 2006 does not apply in relation to pre-6 June 2006 transactions).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/87 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.