Paragraph 43

(1)

Paragraph 44 applies where a company has an accounting period beginning before 1 April 2020 and ending on or after that date (the “straddling period”).

(2)

For the purposes of paragraph 44—

(a)

the “pre-commencement period” means the part of the straddling period falling before 1 April 2020, and

(b)

the “post-commencement period” means the part of the straddling period falling on or after that date.