In this Chapter -
"accounting period", in relation to a person, means - (a) where the person is a company, an accounting period determined in accordance with the provisions of section 9 of the Corporation Tax Act, 1976, or (b) where the person is not a company, a period of one year ending on the date to which the accounts of the person are usually made up: Provided that where accounts have not been made up or where accounts have been made up for a greater or lesser period than one year, the accounting period shall be such period not exceeding one year as the Revenue Commissioners may determine;
"chargeable period" has the same meaning as in paragraph 1 of the First Schedule to the Corporation Tax Act, 1976;
"company" has the same meaning as in section 1(5) of the Corporation Tax Act, 1976;
"farming" has the same meaning as in Chapter II of Part I of the Finance Act, 1974;
"period of account", in relation to a person, means a period for which the accounts of the person hav