Modifications etc. (not altering text)
C1Pt. 5 applied (with effect in accordance with Sch. 24 paras. 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 15(2)(3)
C2Pt. 5 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 990(5), 1184(1) (with Sch. 2)
C3Pt. 5 modified (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), ss., 240(5)(o), Sch. 24 para. 5; S.I. 2012/628, art. 3(b)
C4Pt. 5 modified (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 2; S.I. 2011/2576, art. 5
Modifications etc. (not altering text)
C6Pt. 5 Chs. 6-8 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)
(1)In this Chapter “group accounting period” means—
(a)any accounting period of the member company beginning on or after 1 October 2002, or
(b)any accounting period of a group member which—
(i)begins on or after that date, and
(ii)corresponds to such an accounting period of the member company.
(2)Any such accounting period of the member company and any such corresponding accounting periods of group members are treated for the purposes of this Chapter as being the same accounting period.
(3)For the purposes of this Chapter an accounting period of a group member corresponds to an accounting period of the member company if condition A, B or C is met.
(4)Condition A is that the periods coincide.
(5)Condition B is that the accounting period of the member company includes more than half of the accounting period of the group member.
(6)Condition C is that—
(a)the accounting period of the member company includes part of the accounting period of the group member, and
(b)the remainder of that period is not within any accounting period of the member company.