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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 6
- PART 3
- Paragraph 21
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21(1)The amendments made by the following provisions of this Schedule have effect in relation to accounting periods beginning on or after 1 April 2017—U.K.
(a)Part 1, and
(b)in Part 2, paragraphs 2 to 15 and 19.
(2)Sub-paragraph (3) applies where a company has an accounting period beginning before 1 April 2017 and ending on or after that date (“the straddling period”).
(3)For the purposes of Part 15E of CTA 2009—
(a)so much of the straddling period as falls before 1 April 2017, and so much of that period as falls on or after that date, are separate accounting periods, and
(b)any amounts brought into account for the purposes of calculating for corporation tax purposes the profits of a trade for the straddling period are apportioned to the two separate accounting periods on such basis as is just and reasonable.
Commencement Information
I1Sch. 6 para. 21 in force at Royal Assent for specified purposes, see Sch. 6 para. 20
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