Section 217 Conditions for basis period to end with new accounting dateF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• s. 217(2)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 35(a)(i)
• s. 217(2)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 35(a)(ii)
• s. 217(2)(b) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 35(b)