Point in time view as at 17/07/2013.
Finance Act 2009, Cross Heading: Periods straddling 1 July 2009 is up to date with all changes known to be in force on or before 06 March 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.
14(1)Where a controlled foreign company has an accounting period (“the straddling accounting period”) that—U.K.
(a)begins before 1 July 2009, and
(b)ends on or after that date,
the straddling accounting period is to be treated as split.
(2)Where this paragraph provides that the straddling accounting period is to be treated as “split”—
(a)that part of the straddling accounting period that falls before 1 July 2009 and that part of the straddling accounting period that falls on or after that date are to be treated for the purposes of Chapter 4 of Part 17 of ICTA as separate accounting periods, and
(b)the company's gross income for the straddling accounting period, and its chargeable profits and creditable tax (if any) for that period, are to be apportioned to the two separate accounting periods on a time basis according to the respective lengths of the periods.
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