# Corporation Tax Act 2010, Section 1053: Return periods


(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.
Rule 1 A return period begins at the beginning of the accounting period.
Rule 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.
Rule 3 A return period ends at the end of the accounting period.
(2) For the purposes of subsection (1) the quarterly days are 31 March, 30 June, 30 September and 31 December.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1053 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1053
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.