# Finance Act 2020, 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.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/4/paragraph/43 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.