[614DB Periods of account and related periods of account and tax years]
Income Tax Act 2007 (2007 c 3) | Legislation

[614DB  Periods of account and related periods of account and tax years]

[(1)     In this Part “period of account” means a period for which accounts are made up.

(2)     Except for the purposes of sections 614BB to 614BE and subsection (3), in this

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