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Income Tax Act 2007
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342Period of accreditationU.K.
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(1)An accreditation has effect for a period (an “accreditation period”) of 3 years beginning on the day specified in the accreditation.
(2)Subject to subsection (4), the accreditation must not specify a day which is earlier than—
(a)if the body is not accredited under this Chapter at the time the application is made, the day the accreditation is granted, and
(b)if the body is so accredited, the time the body's current accreditation expires.
(3)Subsection (4) applies if—
(a)the body is accredited at the time the application is made, and
(b)it makes a request under this subsection.
(4)The new accreditation may specify that the existing accreditation is to be treated for the purposes of this Part (including subsection (2)(b)) as expiring immediately before the grant of the new accreditation (if it would otherwise expire at a later time).
(5)This section has effect subject to section 341(3)(b) (power to provide for the withdrawal of accreditation).
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