- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/01/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 975 is up to date with all changes known to be in force on or before 14 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.
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975Meaning of “the relevant period”U.K.
This
adran has no associated
Nodiadau Esboniadol
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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