Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 975 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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.
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