13“Financial year”—
(a)in relation to a UK company, has the meaning given by the Companies Act 2006 (see section 390 of that Act),
(b)in relation to any other relevant body, means any period in respect of which a profit and loss account for the body’s undertaking is required to be made up (whether by its constitution or by the law under which it is established), whether that period is a year or not,
(c)in relation to a UK partnership, means any period of account for which its representative partner has provided or is required to provide a partnership statement under a return issued under section 12AB TMA 1970.