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Changes over time for: Cross Heading: Changes in equity share: reference periods


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Status:
Point in time view as at 24/02/2022.
Changes to legislation:
Corporation Tax Act 2010, Cross Heading: Changes in equity share: reference periods is up to date with all changes known to be in force on or before 09 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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[Changes in equity share: reference periodsU.K.
356JIReference periodsU.K.
(1)This section applies where—
(a)a company is a licensee for the whole or part of an accounting period in one or more licensed areas or sub-areas (“the relevant areas”) which are wholly or partly included in a cluster area, and
(b)in the case of at least one of the relevant areas, the company has different shares of the equity in the area on different days in the accounting period.
(2)For the purposes of this Chapter, the accounting period is to be divided into as many consecutive periods (called “reference periods”) as are necessary to secure that—
(a)a reference period begins with the first day of the accounting period,
(b)a reference period begins with the date of each disposal or acquisition of a share of the equity in any of the relevant areas that is made by the company in that accounting period (not including acquisitions or disposals made on the first day of the accounting period), and
(c)a reference period ends with the last day of the accounting period.
(3)Each such reference period “belongs to” the cluster area concerned.]
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