# Corporation Tax (Northern Ireland) Act 2015, Paragraph 19


(1) In this Part of this Schedule “the transition period”, in relation to a company or partnership, means the accounting period of the company or partnership that begins, or is treated by section 5(6) as beginning, on the commencement day.
(2) In sub-paragraph (1) “the commencement day” has the meaning given by section 5(4).

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Source: https://www.legislation.gov.uk/ukpga/2015/21/schedule/1/paragraph/19 (the official version)
Page: https://openlegislation.uk/corporation-tax-northern-ireland-act-2015/schedule-1/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.