# Finance Act 2009, Paragraph 7

Extent: E+W+S+N.I.

... section 148B of ITTOIA 2005 (exceptional items) does not apply in relation to any profit or loss arising on or after the relevant date.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/33/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-33/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.