# Finance Act 2014, Paragraph 8


(1) Paragraphs 9 and 10 apply where a company has an accounting period (the “straddling accounting period”) that begins before and ends on or after commencement day.
(2) In paragraphs 9 and 10 “commencement day” means—
(a) 5 December 2013 (except where paragraph (b) applies);
(b) 1 January 2015, in relation to a company that makes an election under paragraph 7.
(3) Expressions used in paragraph 9 or 10 and in Chapter 8 of Part 8 of CTA 2010 (as inserted by paragraph 3) have the same meaning in the paragraph concerned as in that Chapter.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/15/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-15/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.