SolvedSection 133 | Meaning of “relevant period”
From legislation.gov.uk
In this Chapter “relevant period”, in relation to a trade, means—
(a)a period of account of the trade, or
(b)if no accounts of the trade are drawn up for a period, ... a tax year.
From legislation.gov.uk
In this Chapter “relevant period”, in relation to a trade, means—
(a)a period of account of the trade, or
(b)if no accounts of the trade are drawn up for a period, ... a tax year.