73
CurrentPrescribed periods for keeping and maintaining records
73 Prescribed periods for keeping and maintaining records
For the purposes of section 84DD(2)(a)(i) and (ii) of the Act, the prescribed periods are as follows—
(a)
the period beginning on 1 January and ending on 31 March in every year;
(b)
the period beginning on 1 April and ending on 30 June in every year;
(c)
the period beginning on 1 July and ending on 30 September in every year;
(d)
the period beginning on 1 October and ending on 31 December in every year.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.