# Income Tax (Trading and Other Income) Act 2005, Paragraph 33


Section 137 does not apply in relation to expenditure which was incurred before 10th March 1992.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/33 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.