Related Commentary  

2(1)  In these Regulations–

accounting period”  means–

(a)in the case of a registered person, each period of three months ending on the dates notified to him by the Commissioners, whether by means of a certificate of registration issued by them or otherwise;

(b)in the case of a registrable person who is not registered, each quarter; or

(c)in the case of any registrable person, such other period in relation to which he is required by or under regulation 12 to make a return;

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.