# Finance Act 2009, Paragraph 19


(1) This paragraph applies where, on or after 9 December 2008, a company alters its accounting date so that any period (“period A”) that would otherwise have fallen in an accounting period ending on or after 9 December 2008 falls instead in an accounting period ending before that date.
(2) The reference in paragraph (a) of the definition of “a reference period” in paragraph 17(9) to 9 December 2008 is to be treated as a reference to the beginning of period A.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-16/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.