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Finance Act 2019
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- UK Public General Acts
- 2019 c. 1
- SCHEDULE 5
- PART 3
- Paragraph 36
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36Where a period of account of a company begins before and ends on or after the commencement date, it is to be assumed for the purposes of the amendments made by this Schedule—
(a)that the period (“the straddling period of account”) consists of two separate periods of account—
(i)the first beginning with the date on which the straddling period of account begins and ending with 5th April 2020, and
(ii)the second beginning with the commencement date and ending with the date on which the straddling period of account ends, and
(b)that separate accounts have been drawn up for each of those separate periods in accordance with generally accepted accounting practice.
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