Related Commentary  Related HMRC Manuals

55(1)  A company must give notice to the Board–

(a)of the beginning of its first accounting period, and

(b)of the beginning of any subsequent accounting period that does not immediately follow the end of a previous accounting period.

55(2)  The notice required by this section–

(a)must be in writing;

(b)must state when the accounting period began;

(c)must contain such other information as may be prescribed;

(d)may be given to any officer of the Board; and

(e)must be given not later than three months after the beginning of the accounting period.

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