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Finance Act 1996
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49Accounting for tax and time for payment
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 as may be prescribed and at such times as may be so determined;
(c)pay tax at such times and in such manner as may be so determined.
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