http://www.legislation.gov.uk/ukpga/2007/3/section/614DBIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-08-13Expert Participation2026-07-15 Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h) Part 11AChapter 4614DB1In this Part “period of account” means a period for which accounts are made up.2Except for the purposes of sections 614BB to 614BE and subsection (3), in this Part “period of account” does not include a period that begins before 26 November 1996.3But this Part applies in relation to a period of account that begins before 26 November 1996 and ends on or after that date as if—aso much of the period as falls before that date, andbso much of the period as falls on or after that date,were separate periods of account.4For the purposes of this Part, a tax year is related to a period of account if the tax year consists of or includes the whole or any part of the period of account.5For the purposes of this Part a period of account is related to a tax year if the tax year is related to the period of account.Pt. 11A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 2 (with Sch. 9 paras. 1-9, 22)Pt. 11A Ch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 5 (with Sch. 9 paras. 1-9, 22)