Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 7: Tax treatment of financing costs and income
Chapter 10: Other interpretative provisions
Section 352: Meaning of “relevant accounting period”
639.This section defines a “relevant accounting period” for the purposes of this Part. It is based on paragraph 93 of Schedule 15 to FA 2009.
- Previous
- Explanatory Notes Table of contents
- Next