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HMRC internal manual

Company Taxation Manual

Groups: group relief: the international aspect - accounting period straddling 1 April 2000


The rules in FA00 (CTM80300) apply to accounting periods ending on or after 1 April 2000. Where an accounting period straddles that date, the rules in FA00/SCH27/PARA6 provide for apportionment.

Apportionment is on a time basis, except where that would give an unjust or unreasonable result. This approach works on the same basis as in CTA10/S141(3) (see CTM80260).