Reset to Today

To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

Content Options:

Content Options

View Options:

Alternative versions

  1. Point in time
    2010-09-06

half-yearly accounting period

(in COLL) a period determined in accordance with COLL 6.8.2 R (2) (Accounting periods).16