14(1)The filing date for a company tax return is the last day of whichever of the following periods is the last to end—
(a)twelve months from the end of the period for which the return is made;
(b)if the company’s relevant period of account is not longer than 18 months, twelve months from the end of that period;
(c)if the company’s relevant period of account is longer than 18 months, 30 months from the beginning of that period;
(d)three months from the date on which the notice requiring the return was served.
(2)In sub-paragraph (1) “relevant period of account” means, in relation to a return for an accounting period, the period of account of the company in which the last day of that accounting period falls.
For this purpose “period of account” means a period for which the company makes up accounts.