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;

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