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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- Part 21
- Chapter 4
- Section 932
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932Periods of account and related periods of account and accounting periodsU.K.
This section has no associated Explanatory Notes
(1)In this Part “period of account” means a period for which accounts are made up.
(2)Except for the purposes of sections 901 to 904 and subsection (3), in this Part “period of account” does not include a period that begins before 26 November 1996.
(3)But this Part applies in relation to a period of account that begins before 26 November 1996 and ends on or after that date as if—
(a)so much of the period as falls before that date, and
(b)so much of the period as falls on or after that date,
were separate periods of account.
(4)For the purposes of this Part, an accounting period is related to a period of account if the accounting period consists of or includes the whole or any part of the period of account.
(5)For the purposes of this Part a period of account is related to an accounting period if the accounting period is related to the period of account.
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