Schedule 9, paragraph 16(3)

The notice must state whether the current financial year— is to be shortened, so as to come to an end on the first occasion on which the new year-end date falls or fell after the beginning of the current financial year, 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 current financial year.

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