(1) In this section -
"accounting period", in relation to a trade or profession, means a period of 12 months ending on the date up to which the accounts of the trade or profession are usually made up and, where accounts of the trade or profession have not been made up, such period not exceeding 12 months as the Revenue Commissioners may determine;
"date of cessation", in relation to an office or employment, means the date on which a person ceases to hold the office or employment;
"date of commencement", in relation to an office or employment, means the date on which a person commences to hold the office or employment;
"period of account", in relation to a trade or profession, means any period, other than an accounting period, for which the accounts of the trade or profession have been made up;
"period of accrual", in relation to remuneration in respect of an office or employment in a trade or profession, means the period beginning on the later of -
(a) the first day of an accounting pe
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