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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 63 is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 2 Paragraph 63:
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
This section has no associated Explanatory Notes
63(1)Sections 370 and 371 do not apply if—U.K.
(a)expenditure is incurred before 9 October 2007, or
(b)a company becomes entitled to a deduction in calculating its profits or losses for corporation tax purposes as a result of any plant or machinery forming part of its trading stock before that date.
(2)Section 372 does not apply if the lease referred to as “lease B” in subsection (1)(c) of that section is entered into before 13 December 2007.
(3)Sections 373 to 375 do not apply in relation to arrangements entered into before 9 October 2007.
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