61 Accounting periods and meaning of “a group's accounts”
Finance Act 2020 (2020 c 14) | Legislation

Accounting periods, accounts etc

61  Accounting periods and meaning of “a group's accounts”

(1)     This section applies for the purposes of this Part.

(2)     A group's first accounting period—

(a)     begins with 1 April 2020, and

(b)     ends with the first accounting reference date to occur after that date or,

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