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Corporation Tax Act 2009
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Version Superseded: 19/07/2011
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12Companies being wound upU.K.
This section has no associated Explanatory Notes
(1)This section applies if a company is being wound up.
(2)An accounting period of the company ends immediately before the winding up starts.
(3)An accounting period of the company begins when the winding up starts.
(4)After the winding up starts, an accounting period of the company ends—
(a)at the end of the period of 12 months beginning on the first day of the accounting period, or
(b)if earlier, when the winding up is completed.
(5)After the winding up starts, an accounting period of the company begins immediately after the end of the previous accounting period of the company, if the winding up has not been completed.
(6)This section is subject to any provision of the Corporation Tax Acts which provides for an accounting period of a company to which this section applies to begin or end at a different time.
(7)For the purposes of this section a winding up of a company starts—
(a)when the company passes a resolution for the winding up of the company,
(b)when a petition for the winding up of the company is presented, if the company has not already passed such a resolution and a winding up order is made on the petition, or
(c)when an act is done in relation to the company for a similar purpose, if the winding up is not under the Insolvency Act 1986 (c. 45).
Modifications etc. (not altering text)
C1S. 12 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 629, 1184(1) (with Sch. 2)
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