Accounting periods
3.—(1) A registrable person shall be subject to accounting periods.
(2) In the case of a registered person, these shall be each three month period ending on the dates notified to him at any time by the Commissioners for this purpose.
(3) In the case of any other registrable person, these shall be each three month period ending on 31st March, 30th June, 30th September or 31st December.
(4) However, in a particular case, the Commissioners may vary the start, end and length of any accounting period.