12 Companies being wound up
Corporation Tax Act 2009 (2009 c 4) | Legislation

12  Companies being wound up

(1)     This section applies if a company is being wound up.

(2)     An accounting period of the company ends immediately before the winding up starts.

(3)     An accounting period of the company begins when the winding up starts.

(4)     After the winding up starts, an accounting period of the company ends—

(a)     at

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