113 “Accounting period” and “corresponding accounting period”
Finance Act 2015 (2015 c 11) | Legislation

113  “Accounting period” and “corresponding accounting period”

(1)     In this Part references to an accounting period of a company are to an accounting period of the company for the purposes of corporation tax.

(2)     Subsection (3) applies where—

(a)     a non-UK resident company (“FC”) is not within the charge to corporation tax,

(b)     a person, whether or not UK resident, is carrying on activity in the United Kingdom in connection with supplies of services, goods or other property made by FC in the course of a trade carried on by FC, and

(c)     it is reasonable to assume that any of the activity of that

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