65 Interpretation
Finance Act 2022 (2022 c 3) | Legislation

65  Interpretation

(1)     In this Part—

“accounting period”—

(a)     in relation to a company within the charge to corporation tax, is to be read in accordance with Chapter 2 of Part 2 of CTA 2009, and

(b)     in relation to any other person, means a period for which the person's accounts are drawn up;

“appropriate collection authority” has the meaning given by section 53(3) (subject to section 58(7));

“company” has the meaning given by section 1121(1) of CTA 2010;

“economic crime (anti-money

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