Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 19 U.K. Unremittable income

Withdrawal of relief: income that arose in an accounting period ending before 1 October 1993 U.K.

135 U.K. Section 1277 (income charged on withdrawal of relief after source ceases) does not apply if the income originally arose in an accounting period ending before 1 October 1993.