# Taxation (International and Other Provisions) Act 2010, Section 490: Meaning of “relevant accounting period”


For the purposes of this Part a “relevant accounting period” of a company, in relation to a period of account of a worldwide group, means any accounting period that falls wholly or partly within the period of account of the worldwide group.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/490 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-490
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.