There are currently no known outstanding effects for the Finance Act 2019, Paragraph 106.
106(1)This paragraph applies if the date on which the purchaser comes within the charge to corporation tax falls after the end of the seller's reference accounting period.U.K.
(2)The provisions of this Schedule have effect as if the purchaser had—
(a)an accounting period of 12 months ending on the day before the purchaser comes within the charge to corporation tax, and
(b)successive accounting periods of 12 months in the preceding period.
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