the second period of account ending in tax year 2 was exaclty 12 months so the basis is the 12 months to the end of that period of account
something like this:
Example 2 – where accounting date in Year 2 is 12 months or more after commencement A new trade commences on 6 July 2007. Accounts are prepared for a 15 month period to 5 September 2008, and to 5 September in each year after that.
The basis periods are:
2007-2008 Year 1 6 July 2007 to 5 April 2008 2008-2009 Year 2 6 September 2007 to 5 September 2008 2009-2010 Year 3 6 September 2008 to 5 September 2009