Section 199(14)

In this section “financial year”— in relation to a UK company, has the meaning given by the Companies Act 2006 (see section 390 of that Act); in relation to a relevant body that is not a UK company means— any period in respect of which a profit and loss account of the relevant body is required to be made up (by its constitution or by the law under which it is established), whether that period is a year or not, or if the body is not required by its constitution or the law under which it is established to draw up a profit and loss account, a calendar year.

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