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Income Tax (Trading and Other Income) Act 2005
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219The year after an ineffective change of accounting date
This section has no associated Explanatory Notes
(1)This section applies to a tax year in which a person carries on a trade if—
(a)the tax year falls immediately after a tax year in which a change of accounting date occurs, and
(b)the basis period for the tax year in which the change occurs ends with the old accounting date.
(2)If the accounting date in the tax year is the new accounting date, a change of accounting date is treated as occurring in that tax year for the purposes of sections 216 to 220 (including this section).
(3)If the accounting date in the tax year reverts to the old accounting date, that change of accounting date is ignored for the purposes of—
(a)section 214, and
(b)sections 216 to 220 (including this section).
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