COM1022 - Accounting periods: company accounting periods: legislation: company accounting periods

The table below gives a brief explanation of what is in the legislation relevant to this subject.

Section	Explanation
12 ICTA 1988	Requires CT to be assessed for APs, and sets out the events that cause an AP to begin or end.
626 - 633 CTA 2010	Sets out the tax rules on companies in liquidation.
S626 - S633 CTA 2010	Sets out the tax rules on companies in administration.
963 CTA 2010	Surrender of company tax refund within groups.
Schedule 24 FA 1996	Amendments to TMA 1970 to take account of the introduction of self assessment.
Schedule 41 FA 2003	Amendments to S.12 ICTA 1988 - treatment of companies in administration.
Para 3 4 5 &14 Schedule 18 FA 1998	The main provisions governing the filing obligation for CTSA periods.
Para 24 Schedule 18 FA 1998	Time limits for taking up a CTSA enquiry.
Schedule 55 FA 2004	Requires a company to notify HM Revenue & Customs when it first comes within the charge to CT, or comes back into charge after a period of dormancy.