948Meaning of “accounting period”U.K.
This section has no associated Explanatory Notes
(1)In this Chapter “accounting period”, in relation to a deposit-taker who is not a company, means a period for which the deposit-taker's accounts are drawn up.
“Deposit-taker” has the same meaning as in Chapter 2 (see section 853).
(2)See [F1Chapter 2 of Part 2 of CTA 2009 (accounting periods)] for provision about accounting periods of companies.
Textual Amendments
F1Words in s. 948(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 714 (with Sch. 2 Pts. 1, 2)