Section 391(4)

The accounting reference date of a company incorporated— is the last day of the month in which the anniversary of its incorporation falls. in Great Britain on or after 1st April 1996 and before the commencement of this Act, in Northern Ireland on or after 22nd August 1997 and before the commencement of this Act, or after the commencement of this Act,

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Source: legislation.gov.uk · retrieved 2026-09-04