Version Superseded: 19/07/2006
Point in time view as at 01/04/2006.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Accounting period treated as ending if company ceases to be a member of a group.
15(1)Section 13AB and this Schedule apply in relation to an accounting period of a company in which it ceases to be a member of the group as if there were two accounting periods, one ending immediately before the company ceases to be a member of the group and the other consisting of the remainder of the period.U.K.
(2)For this purpose a company ceases to be in a group if it and another company cease to be in the same group, whether as a result it is no longer in a group, becomes a member of another group or continues to be in the same group as one or more other companies.
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