Section 948 | Meaning of “accounting period”

(1)In this Chapter “accounting period”, in relation to a deposit-taker who is not a company, means a period for which the deposit-taker's accounts are drawn up.“Deposit-taker” has the same meaning as in Chapter 2 (see section 853).

(2)See Chapter 2 of Part 2 of CTA 2009 (accounting periods) for provision about accounting periods of companies.