# Income Tax Act 2007, Section 948: Meaning of “accounting period”

Extent: E+W+S+N.I.

(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 Chapter 2 of Part 2 of CTA 2009 (accounting periods) for provision about accounting periods of companies.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/948 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-948
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.