Point in time view as at 08/04/2010.
There are currently no known outstanding effects for the Finance Act 2010, Cross Heading: Transitional provision.
9(1)This paragraph applies in relation to an accounting period of a company beginning before 9 December 2009 if, apart from this paragraph—U.K.
(a)an amount to be brought into account for the purposes of Part 5 of CTA 2009 in respect of an index-linked gilt-edged security falls to be determined by reference to its value at two different times, and
(b)the earlier time is before 9 December 2009 and the later time is on or after that date.
(2)Instead of bringing into account the amount determined as mentioned in sub-paragraph (1)(a), the company is to bring into account the amounts that it would have brought into account for—
(a)that part of the accounting period that falls before 9 December 2009, and
(b)that part of the accounting period that falls on or after that date,
had those parts been separate periods of account (and so separate accounting periods).
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