Direct Tax Acts, Finance Act 2022
665 Interpretation (Chapter 2)
FA96 s133; FA01 s46; FA12 s129 and Sch4 Pt2(g)
In this Chapter –
“accounting period”, in relation to a person, means –
(a) where the person is a company, an account...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.