Commentary on Sections Overview Overview Section 201: Tax year in which there is no accounting date
830.This section deals with the case where there is no accounting date in a tax year. It is based on section 60(3)(b) of ICTA.
831.This section does not apply if there is no accounting date in a tax year because there is a change of accounting date effected by a period of account which entirely spans the year in question. In that case section 214 applies and treats an accounting date as falling in the spanned year.