[212N Old and new accounting periods]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[What happens when Chapter applies]

[212N  Old and new accounting periods]

[(1)     The accounting period of C which is current on the relevant day ends with that day and a new accounting period of C begins with the following day (but subject to subsection (2)).

(2)     In a case in which condition A, B or D in section 212C is met and the relevant

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