This section has no associated Explanatory Notes
41(1)This paragraph applies if, for corporation tax purposes, the chargeable period of a company begins before, and ends on or after, 1 April 2013.U.K.
(2)The company is entitled only to the relevant proportion of any writing-down allowance for that chargeable period to which it would, but for this paragraph, have been entitled under section 393J of CAA 2001.
(3)The relevant proportion is—
where—
A is the number of days in the chargeable period falling before 1 April 2013, and
B is the number of days in the chargeable period.