Chargeable periodU.K.
61U.K.In this Schedule “chargeable period” means—
(a)in relation to income tax or capital gains tax, a tax year, and
(b)in relation to corporation tax, an accounting period.
Commencement Information
I1Sch. 36 para. 61 in force at 1.4.2009 by S.I. 2009/404, art. 2