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.
Commentary on Sections Overview Overview Section 201: Tax year in which there is no accounting date