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Finance Act 2016

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Changes over time for: Paragraph 12

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Point in time view as at 24/02/2022.

Changes to legislation:

Finance Act 2016, Paragraph 12 is up to date with all changes known to be in force on or before 15 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

12(1)The amendments made by this Schedule have effect in relation to accounting periods beginning on or after 1 April 2016.U.K.

(2)For the purposes of sub-paragraph (1), where the accounting period of a company begins before 1 April 2016 and ends on or after that date (the “straddling period”), so much of the straddling period as falls before that date, and so much of the straddling period as falls on or after that date, are to be treated as separate accounting periods.

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