10 End of accounting period
Corporation Tax Act 2009 (2009 c 4) | Legislation

10  End of accounting period

(1)     An accounting period of a company comes to an end on the first occurrence of any of the following—

(a)     the ending of 12 months from the beginning of the accounting period,

(b)     an accounting date of the company,

(c)     if there is a period for which the company does not make up accounts, the end of that period,

(d)     the company starting or ceasing to trade,

(e)

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