{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-14/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-14/paragraph-9.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/14/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) This paragraph applies in relation to an accounting period of a company beginning before 9 December 2009 if, apart from this paragraph—\n(a) an amount to be brought into account for the purposes of Part 5 of CTA 2009 in respect of an index-linked gilt-edged security falls to be determined by reference to its value at two different times, and\n(b) the earlier time is before 9 December 2009 and the later time is on or after that date.\n(2) Instead of bringing into account the amount determined as mentioned in sub-paragraph (1)(a), the company is to bring into account the amounts that it would have brought into account for—\n(a) that part of the accounting period that falls before 9 December 2009, and\n(b) that part of the accounting period that falls on or after that date,\nhad those parts been separate periods of account (and so separate accounting periods).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/14/paragraph/9",
    "retrieved_at": "2026-10-29T09:10:09.149991+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}