49 Accounting for tax and time for payment.U.K.
Regulations may provide that a registrable person shall—
(a)account for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;
(b)make, in relation to accounting periods, returns in such form F1... and at such times as may be so determined;
(c)pay tax at such times and in such manner as may be so determined.
Textual Amendments
F1Words in s. 49(b) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 60 para. 12 (with Sch. 60 para. 13(3))