# Finance Act 2009, Paragraph 28


Subject to that, the amendments made by this Schedule have effect in relation to expenditure incurred on or after 1 April 2009; and for this purpose no account is to be taken of section 61 of CTA 2009 (earlier expenditure treated as incurred when trade started).

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/7/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-7/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.