# Corporation Tax Act 2009, Paragraph 51


(1) Sections 261 and 262 apply to a change of basis taking effect for a period of account which ends after 31 March 2009.
(2) For this purpose the period of account for which a change of basis takes effect is the first period of account for which the new basis is adopted.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/51 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.