# Corporation Tax Act 2010, Section 168: Meaning of “the relevant accounting period”


(1) For the purpose of determining the proportion of profits or assets to which company A would be beneficially entitled as mentioned in section 165(2) or 166(2) at any time, “the relevant accounting period” is the accounting period of company B in which that time falls.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/168 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-168
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.