Part 15 U.K. Deduction of income tax at source

Modifications etc. (not altering text)

C1 Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)

Chapter 15 U.K. Collection: deposit-takers, building societies and certain companies

Introduction U.K.

948 Meaning of “accounting period” U.K.

(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 [F1 Chapter 2 of Part 2 of CTA 2009 (accounting periods)] for provision about accounting periods of companies.

Textual Amendments

F1 Words in s. 948(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 714 (with Sch. 2 Pts. 1, 2)