Section 948 Meaning of “accounting period”
United Kingdom
(1)
In this Chapter “accounting period”, in relation to a deposit-taker who is not a company, means a period for which the deposit-taker's accounts are drawn up.
“Deposit-taker” has the same meaning as in Chapter 2 (see section 853).
(2)
See F1Chapter 2 of Part 2 of CTA 2009 (accounting periods) for provision about accounting periods of companies.
Annotations
Textual amendments
- F1
Words in s. 948(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 714 (with Sch. 2 Pts. 1, 2)
Notes on Part 15
Modifications
- C1
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)