Part 15Deduction of income tax at source
Chapter 15Collection: deposit-takers, building societies and certain companies
Introduction
948Meaning of “accounting period”
(1)
In this Chapter “accounting period”, in relation to a deposit-taker who is not a company, means a period for which the deposit-taker's accounts are drawn up.
“Deposit-taker” has the same meaning as in Chapter 2 (see section 853).
(2)
See F1Chapter 2 of Part 2 of CTA 2009 (accounting periods) for provision about accounting periods of companies.