{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1053",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1053.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1053",
  "kind": "section",
  "number": "1053",
  "heading": "Return periods",
  "text": "(1) For the purposes of section 1052 a company's return periods in any accounting period are the periods that begin and end as follows.\nRule 1 A return period begins at the beginning of the accounting period.\nRule 2 If one or more quarterly days fall within the accounting period (excluding the last day of the accounting period), the end of each such day is the end of a return period, and a new return period begins immediately afterwards.\nRule 3 A return period ends at the end of the accounting period.\n(2) For the purposes of subsection (1) the quarterly days are 31 March, 30 June, 30 September and 31 December.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1053",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}