Section 392(2)

The notice must state whether the current or previous accounting reference period— is to be shortened, so as to come to an end on the first occasion on which the new accounting reference date falls or fell after the beginning of the period, or is to be extended, so as to come to an end on the second occasion on which that date falls or fell after the beginning of the period.

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