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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- PART 2
- CHAPTER 12
- Commencement etc
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Commencement etcU.K.
148CommencementU.K.
(1)The provisions of this Part (other than section 149) have effect in relation to accounting periods of companies beginning on or after 1 January 2013.
(2)Subsection (1) is subject to the operation of any provision of Schedule 17 in relation to times before that date.
149Accounting periods straddling 1 January 2013U.K.
(1)If, apart from this section, an insurance company would have had an accounting period beginning before 1 January 2013 and ending on or after that date, the accounting period of the company is to end instead on 31 December 2012.
(2)Accordingly, the rules in section 10 of CTA 2009 (end of accounting period) are subject to this section.
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