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Corporation Tax Act 2009
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9Beginning of accounting period
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(1)An accounting period of a company begins—
(a)when the company comes within the charge to corporation tax, or
(b)immediately after the end of the previous accounting period of the company, if the company is still within the charge to corporation tax.
(2)For the purposes of this section a UK resident company is treated as coming within the charge to corporation tax when it starts to carry on business, if it would not otherwise be within the charge to corporation tax.
(3)If a chargeable gain or allowable loss accrues to a company at a time which is not (ignoring this subsection) within an accounting period of the company—
(a)an accounting period of the company begins at that time, and
(b)the gain or loss accrues in that accounting period.
(4)This section does not apply if section 12 (companies being wound up) applies.
(5)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 at a different time.
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