391 Accounting reference periods and accounting reference date
391 Accounting reference periods and accounting reference date
Companies Act 2006 | Legislation

(1)     A company's accounting reference periods are determined according to its accounting reference date in each calendar year.

(2)     The accounting reference date of a company incorporated in Great Britain before 1st April 1996 is—

(a)     the date specified by notice to the registrar in accordance with section 224(2) of the Companies Act 1985 (c 6) (notice specifying accounting reference date given within nine months of incorporation), or

(b)     failing such notice—

(i)     in the case of a company incorporated before 1st April 1990, 31st March, and

. . .
398 . . .
. . .
449 . . .
450 . . .

Popular documents