Paragraph 155
Section 866 does not apply to deductions that would otherwise be allowed—
(a)
for a period ending before 27th November 2002, or
(b)
in respect of employee benefit contributions made before that date.
Section 866 does not apply to deductions that would otherwise be allowed—
for a period ending before 27th November 2002, or
in respect of employee benefit contributions made before that date.