# Corporation Tax Act 2009, Paragraph 34


Chapter 14 of Part 3 applies to a change of basis only if the first day of the first period of account for which the new basis is adopted falls within an accounting period that ends after 31 March 2009.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/34 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.