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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2013 - onwards
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665. Interpretation (Chapter 2).

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 section 27, 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, but, 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 section 321(2);

"company" has the same meaning as in section 4;

"period of account", in relation to a person, means a period for which the accounts of the person have been made up;

"specified return date for the chargeable period" has the same meaning as in section 959A.;

"trading income", in relation to the trade of farming, means - (a) where the person is a company, the income from the trade c

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