Corporation Tax Act 2009 section 849C

Restrictions in a case within section 849B(4) or (5)

Section 849C previously imposed restrictions on certain tax relief claims in cases falling within section 849B(4) or (5), but has been removed from the legislation.

• Section 849C has been omitted from the Corporation Tax Act 2009.
• The omission was made by Finance (No. 2) Act 2015, section 33(7).
• The removal takes effect for accounting periods beginning on or after 8 July 2015.
• Any accounting periods that began before 8 July 2015 would still have been subject to the old rules under this section.