165 Accounting period
Finance Act 2014 (2014 c 26) | Legislation

165  Accounting period

(1)     For the purposes of this Part—

(a)     a period of 3 consecutive months is an accounting period, but

(b)     the Commissioners may by regulations provide for some other period specified in, or determined in accordance with, the regulations to be an accounting period.

(2)

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