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Corporation Tax Act 2009

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370Group accounting periods

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(1)In this Chapter “group accounting period” means—

(a)any accounting period of the member company beginning on or after 1 October 2002, or

(b)any accounting period of a group member which—

(i)begins on or after that date, and

(ii)corresponds to such an accounting period of the member company.

(2)Any such accounting period of the member company and any such corresponding accounting periods of group members are treated for the purposes of this Chapter as being the same accounting period.

(3)For the purposes of this Chapter an accounting period of a group member corresponds to an accounting period of the member company if condition A, B or C is met.

(4)Condition A is that the periods coincide.

(5)Condition B is that the accounting period of the member company includes more than half of the accounting period of the group member.

(6)Condition C is that—

(a)the accounting period of the member company includes part of the accounting period of the group member, and

(b)the remainder of that period is not within any accounting period of the member company.

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