# Finance Act 2010, Paragraph 9


(1) This paragraph applies in relation to an accounting period of a company beginning before 9 December 2009 if, apart from this paragraph—
(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
(b) the earlier time is before 9 December 2009 and the later time is on or after that date.
(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—
(a) that part of the accounting period that falls before 9 December 2009, and
(b) that part of the accounting period that falls on or after that date,
had those parts been separate periods of account (and so separate accounting periods).

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/14/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-14/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.