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Finance Act 2012
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149Accounting periods straddling 1 January 2013U.K.
This section has no associated Explanatory Notes
(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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