Corporation Tax Act, 1976


Profits from Export of Certain Goods

Definition of “relevant accounting period”.

53.—In this Part “relevant accounting period” means an accounting period or part of an accounting period of a company within the period of fifteen years from the later of the two following dates, that is to say—

(a) the 1st day of October, 1956, or

(b) the first day of the basis period for the year of assessment which was the company's first year of claim for the purposes of relief under Chapter IV of Part XXV of the Income Tax Act, 1967 (Profits from Export of Certain Goods), or, if there was no such first year of claim, the 6th day of April, 1975.