# Income Tax (Trading and Other Income) Act 2005, 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.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/155 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.