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Finance Act 2014
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Straddling accounting periods
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8(1)Paragraphs 9 and 10 apply where a company has an accounting period (the “straddling accounting period”) that begins before and ends on or after commencement day.
(2)In paragraphs 9 and 10 “commencement day” means—
(a)5 December 2013 (except where paragraph (b) applies);
(b)1 January 2015, in relation to a company that makes an election under paragraph 7.
(3)Expressions used in paragraph 9 or 10 and in Chapter 8 of Part 8 of CTA 2010 (as inserted by paragraph 3) have the same meaning in the paragraph concerned as in that Chapter.
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