Section 226(3)

Where the calculation is for the purposes of section 112, 119, 120 , 121 or 124 , the calculation date is— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . if by virtue of subsection (2) or (4) of section 97 a date later than the effective date of termination as defined in subsection (1) of that section is to be treated for certain purposes as the effective date of termination, the effective date of termination as so defined, and otherwise, the date specified in subsection (6).

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Source: legislation.gov.uk · retrieved 2026-09-04