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Where the anti-avoidance provisions described in D7.320 apply, the accounting period in which the change of ownership takes place (AP) is divided into two parts, one being the part up to the date of change (AP1) and the other the part after that date (AP2). For the purpose of these provisions, the two parts are treated as separate accounting periods¹.

The amounts taken into the corporation tax computation for period AP are apportioned to periods AP1 and AP2 in accordance with the following rules².

1. Ìý

   (a)ÌýÌýÌýÌý any management expenses referable to period AP (excluding amounts brought forward from the previous period) are apportioned to periods AP1 and AP2 by apportioning to each period the amounts which would fall to be brought into account in that period if accounts were drawn up in accordance with generally acceptable accounting practice. This does not apply to expenses deductible other than under CTA 2009, s 1219

2. Ìý

   (b)ÌýÌýÌýÌý any qualifying charitable donations paid in period AP wholly and exclusively for the purposes