Statute
Section 975 — Corporation Tax Act 2010: Meaning of “the relevant period”
Text of the provision Official document
Meaning of “the relevant period” 975 In this Chapter “ the relevant period ”, in relation to an amount of unpaid corporation tax for an accounting period of the taxpayer company, means the period—
a beginning 12 months before the start of the accounting period, and b ending when the unpaid tax became payable.
Official source: legislation.gov.uk
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