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CTM08900 | Corporation Tax: change of ownership: companies with investment business: during an accounting period (S692)

From HM Revenue & Customs · Company Taxation Manual

As for CTA10/S677, where there is a change in ownership during an accounting period (AP), for the purposes of CTA10/S692 that period is divided into two and the two parts treated as separate APs for the purpose of calculating the restriction, if any.