Section 1053 — Corporation Tax Act 2010: Return periods

Return periods 1053 1 For the purposes of section 1052 a company's return periods in any accounting period are the periods that begin and end as follows. Rule 1 A return period begins at the beginning of the accounting period. Rule 2 If one or more quarterly days fall within the accounting period (excluding the last day of the accounting period), the end of each such day is the end of a return period, and a new return period begins immediately afterwards. Rule 3 A return period ends at the end of the accounting period.

2 For the purposes of subsection (1) the quarterly days are 31 March, 30 June, 30 September and 31 December.