Tax Accounting Period definition

Tax Accounting Period means the period in which profits or losses of the Company or the Purchaser’s Group Company (as appropriate) are accounted for in the computation submitted to HMRC; and

Examples of Tax Accounting Period in a sentence

  • All kitchen work force inmates are to wash their hands upon leaving their housing unit and upon arrival to the kitchen.

Related to Tax Accounting Period

  • Annual Accounting Period or “Financial Year” means the period commence on 1st July and shall end on 30th June of the succeeding calendar year.

  • Accounting Periods means each month.

  • Accounting Year means the financial year commencing from the first day of April of any calendar year and ending on the thirty-first day of March of the next calendar year;

  • Accounting Period means a period ending on and including an accounting date and commencing (in case of the first such period) on the date on which the Trust Property is first paid or transferred to the Trustee and (in any other case) from the next day of the preceding accounting period.

  • Fiscal Year End means December 31 of each calendar year.

  • Accounting Date means the thirtieth day of June in each year and any interim date on which the financial statements of the Trust are drawn up. Provided that the Management Company may, with the written consent of the Trustee and after obtaining approval from the Commission and the Commissioner of Income Tax may change such date to any other date and such change shall be intimated to the Commission.

  • Current Fiscal Year means the fiscal year for which a particular calculation is made.

  • Fiscal Period means any interim accounting period within a Taxable Year established by the Manager and which is permitted or required by Section 706 of the Code.

  • Fiscal Year means the fiscal year of the Company.

  • School fiscal year means a fiscal year that commences July 1 and continues through June 30.

  • Accounting Event has the meaning set forth in the Supplemental Indenture.

  • Trust Fiscal Year means the period commencing on March 1 of any year and ending on February 28 (or February 29, if applicable) of the following year.

  • Income year means any year or accounting period beginning 1 July of one calendar year and ending 30 June of the following calendar year or any other period that the Trustees by resolution adopt;

  • Pre-Deconsolidation Period means any Tax Period ending on or before the Deconsolidation Date, and, in the case of any Straddle Period, the portion of such Straddle Period ending on the Deconsolidation Date.

  • Post-Deconsolidation Period means any Tax Period beginning after the Deconsolidation Date, and, in the case of any Straddle Period, the portion of such Straddle Period beginning the day after the Deconsolidation Date.

  • net earnings means such earnings as are calculated in accordance with paragraph 42 or 52, as the case may be;

  • Increased Reporting Period means the period commencing after the continuance of an Increased Reporting Event and continuing until the date when no Increased Reporting Event has occurred for 30 consecutive days.

  • Most Recent Fiscal Year End has the meaning set forth in Section 4(g) below.

  • Profit Distribution Date means the date on which the Management Company decides to distribute the profits (if any).

  • Deconsolidation Date means the last date on which SpinCo qualifies as a member of the affiliated group (as defined in Section 1504 of the Code) of which Parent is the common parent.

  • Fiscal Quarter means a fiscal quarter of any Fiscal Year.

  • Interest Calculation Period means the period or periods for the calculation of the interest shown on the mortgage form;

  • Operating Period for any Element of the Project shall mean the period from (and including) the COD of such Element of the Project, up to (and including) the Expiry Date and for the Project, shall mean the period from (and including) the COD of the Project, up to (and including) the Expiry Date;

  • Quarterly Period means each period of three (3) consecutive months ending on March 31, June 30, September 30, and December 31.

  • Accounting Reference Date means 31 December of each year.

  • Fiscal Quarters means the period from January 1 to March 31, April 1 to June 30, July 1 to September 30 and October 1 to December 31 of the applicable year.