Point in time view as at 01/08/2020.
Energy Act 2004, Paragraph 2 is up to date with all changes known to be in force on or before 09 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.
2(1)An accounting period of the NDA or of an NDA company ends (if it would not otherwise do so)—U.K.
(a)where it begins to carry on exempt activities, immediately before it begins to carry them on; and
(b)where it ceases to carry on such activities, immediately after it so ceases.
(2)An accounting period of a company which—
(a)becomes an NDA company, and
(b)is carrying on exempt activities immediately after becoming such a company,
ends (if it would not otherwise do so) when it becomes an NDA company.
(3)An accounting period of a company which—
(a)ceases to be an NDA company, and
(b)is carrying on exempt activities immediately before ceasing to be such a company,
ends (if it would not otherwise do so) when it ceases to be an NDA company.
Commencement Information
I1Sch. 4 para. 2 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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