Related Commentary  Related HMRC Manuals

9(1)  An accounting period of a company begins–

(a)when the company comes within the charge to corporation tax, or

(b)immediately after the end of the previous accounting period of the company, if the company is still within the charge to corporation tax.

9(2)  For the purposes of this section a UK resident company is treated as coming within the charge to corporation tax when it starts to carry on business, if it would not otherwise be within the charge to corporation tax.

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