Corporation Tax Act 2010 section 975

Meaning of "the relevant period"

Section 975 defines "the relevant period" for the purposes of determining liability for unpaid corporation tax of a taxpayer company.

• The relevant period is a specific window of time linked to a company's unpaid corporation tax for an accounting period.
• It begins 12 months before the start of the accounting period in question.
• It ends on the date the unpaid corporation tax became payable.
• This definition applies throughout the Chapter dealing with recovery of unpaid corporation tax.