Related Commentary  

2A(1)  In these Regulations “chargeable period” –

(a)as respects a company, means its accounting period for the purposes of corporation tax;

(b)as respects a person other than a company who draws up accounts for any period (“the accounts period”), means one of the periods specified in paragraph (2) below;

(c)as respects a person other than a company who does not draw up accounts, means a year of assessment.

2A(2)  The periods specified in this paragraph are–

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