CTHRepealedAct
Bounty (Machine Tools and Robots) Act 1985
14Accounting period
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14 Accounting period
For the purposes of this Act, an accounting period of a manufacturer of bountiable equipment is: (a) where the manufacturer has an accounting year that relates to the equipment (not being an accounting year that is longer or shorter than 12 months)—that accounting year; or (b) in any other case—a financial year.