192(1)This paragraph applies if—U.K.
(a)an accounting period of a company (“the straddling period”) is treated as two separate accounting periods under paragraph 190(2)(a),
(b)it is necessary to apportion an amount (“the amount concerned”) for the straddling period to the two separate accounting period,
(c)the amount concerned is an amount chargeable to corporation tax, and
(d)the amount concerned would not have arisen but for Part 10 of TIOPA 2010 (whether or not an amount in respect of which corporation tax relief would have been available would have arisen instead).
(2)The whole of the amount concerned is apportioned to the second separate accounting period.