# Finance Act 2009, Paragraph 7


(1) The amendments made by paragraphs 5 and 6 have effect in relation to periods of account beginning on or after 1 January 2009 and ending on or after 22 April 2009.
(2) But an insurance company may, in its company tax return for—
(a) an accounting period beginning on or after 1 January 2008 but before 1 January 2009, or
(b) an accounting period beginning on or after 1 January 2009 and ending before 22 April 2009,
elect that the amendments made by paragraphs 5 and 6 have effect in relation to that accounting period.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/23/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-23/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.