209Rule if there is an accounting dateU.K.
This section has no associated Explanatory Notes
(1)This section applies if there is an accounting date in a tax year and that date is 31st March or 1st, 2nd, 3rd or 4th April.
(2)If—
(a)the basis period for the tax year would otherwise end after the accounting date, and
(b)the part of the basis period that would otherwise fall after the accounting date is included in the basis period for the following tax year,
the basis period for the tax year ends on the accounting date.