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Change 1
As published
56 Relevant accounting period
(1) This section applies for the purposes of section 55.
(2) The “relevant accounting period”, in relation to the UK revenue of a person for a financial year, is the person’s accounting period that ends in the financial year.
(3) For this purpose, an accounting period that ends at the same time as the end of the financial year is an accounting period ending in that year.
(4) Where there is more than one accounting period of a person ending in a financial year—
(a) the person’s UK revenue for the relevant accounting period is to be taken as the sum of the UK revenue for each of the accounting periods ending in the financial year, and
(b) the length of the relevant accounting period is to be taken as the combined length of those periods.
(5) Where there is no accounting period of a person ending in a financial year—
(a) in the case of a person who has an accounting period that ends during the period of 3 months beginning with the end of the financial year, the relevant accounting period is to be taken as that period;
(b) in any other case, the relevant accounting period is to be taken as the person’s accounting period ending last before the start of the financial year.
(6) If there is no relevant accounting period of a person capable of being determined in accordance with this section, the UK revenue amounts in section 55 are to be determined for that person by reference to the amount of the person’s UK revenue that, on a just and reasonable apportionment, is attributable to the financial year.
Your change, as a redline
56 Relevant accounting period
(1) This section applies for the purposes of section 55.
(2) The “relevant accounting period”, in relation to the UK revenue of a person for a financial year, is the person’s accounting period that ends in the financial year.
(3) For this purpose, an accounting period that ends at the same time as the end of the financial year is an accounting period ending in that year.
(4) Where there is more than one accounting period of a person ending in a financial year—
(a) the person’s UK revenue for the relevant accounting period is to be taken as the sum of the UK revenue for each of the accounting periods ending in the financial year, and
(b) the length of the relevant accounting period is to be taken as the combined length of those periods.
(5) Where there is no accounting period of a person ending in a financial year—
(a) in the case of a person who has an accounting period that ends during the period of 3 months beginning with the end of the financial year, the relevant accounting period is to be taken as that period;
(b) in any other case, the relevant accounting period is to be taken as the person’s accounting period ending last before the start of the financial year.
(6) If there is no relevant accounting period of a person capable of being determined in accordance with this section, the UK revenue amounts in section 55 are to be determined for that person by reference to the amount of the person’s UK revenue that, on a just and reasonable apportionment, is attributable to the financial year.
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