370 Group accounting periods
Corporation Tax Act 2009 (2009 c 4) | Legislation

370  Group accounting periods

(1)     In this Chapter “group accounting period” means—

(a)     any accounting period of the member company beginning on or after 1 October 2002, or

(b)     any accounting period of a group member which—

(i)     begins on or after that date, and

(ii)

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