Statute
Section 948 — Income Tax Act 2007: Meaning of “accounting period”
Text of the provision Official document
Meaning of “accounting period” 948 1 In this Chapter “ accounting period ”, in relation to a deposit-taker who is not a company, means a period for which the deposit-taker's accounts are drawn up. “ Deposit-taker ” has the same meaning as in Chapter 2 (see section 853).
2 See Chapter 2 of Part 2 of CTA 2009 (accounting periods) for provision about accounting periods of companies.
Official source: legislation.gov.uk
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