(1) A company's financial year is determined as follows.
(2) Its first financial year—
(a) begins with the first day of its first accounting reference period, and
(b) ends with the last day of that period or such other date, not more than seven days before or after the end of that period, as the directors may determine.
(3) Subsequent financial years—
(a) begin with the day immediately following the end of the company's previous financial year, and
(b) end with the last day of its next accounting reference period or such other date, not more than seven days before or after
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