(1) A company's accounting reference periods are determined according to its accounting reference date in each calendar year.
(2) The accounting reference date of a company incorporated in Great Britain before 1st April 1996 is -
(a) the date specified by notice to the registrar in accordance with section 224(2) of the Companies Act 1985 (c. 6) (notice specifying accounting reference date given within nine months of incorporation), or
(b) failing such notice -
(i) in the case of a company incorporated before 1st April 1990, 31st March, and
(ii) in the case of a company incorporated on or after 1st April 1990, the last day of the month in which the anniversary of its incorporation falls.
(3) The accounting reference date of a company incorporated in Northern Ireland before 22nd August 1997 is -
(a) the date specified by notice to the registrar in accordance with article 232(2) of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)) (notice specifying accounting referenc
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