Valid from 06/10/2001
(1)For the purposes of sections 2 to 5C—
(a)each calendar month is an accounting period, but
(b)the Commissioners may provide in regulations under paragraph 2 of Schedule 1 to this Act for some other specified period to be an accounting period.
(2)Regulations made by virtue of subsection (1)(b) may—
(a)make provision which applies generally or only in relation to a specified person or class of person;
(b)make different provision for different purposes;
(c)make transitional provision.]