# Taxation (International and Other Provisions) Act 2010, Paragraph 30


Sections 249 to 254 (tax arbitrage: receipt notices) do not apply in relation to any contribution to the capital of a UK resident company made before 16 March 2005.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/30 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.