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Legislation
Corporation Tax Act 2010

Chapter 4 Supplementary provisions

  • Section 930 Pre-26 November 1996 schemes and post-25 November 1996 schemes
  • Section 931 Time apportionment where periods of account do not coincide
  • Section 932 Periods of account and related periods of account and accounting periods
  • Section 933 Connected persons
  • Section 934 Assets which represent the leased asset
  • Section 935 Parent undertakings and consolidated group accounts
  • Section 936 Assessments and adjustments
  • Section 937 Interpretation of Part
  1. Chapter 4 · Supplementary provisions
  2. Periods of account and related periods of account and accounting periods

Section 932 | Periods of account and related periods of account and accounting periods

From legislation.gov.uk

(1)In this Part “period of account” means a period for which accounts are made up.

(2)Except for the purposes of sections 901 to 904 and subsection (3), in this Part “period of account” does not include a period that begins before 26 November 1996.

(3)But this Part applies in relation to a period of account that begins before 26 November 1996 and ends on or after that date as if—

(a)so much of the period as falls before that date, and

(b)so much of the period as falls on or after that date,

were separate periods of account.

(4)For the purposes of this Part, an accounting period is related to a period of account if the accounting period consists of or includes the whole or any part of the period of account.

(5)For the purposes of this Part a period of account is related to an accounting period if the accounting period is related to the period of account.

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