accounting reference date
- 413(1) (except in COLL and CIS):
- (a) (in relation to a company incorporated in the United Kingdom under the Companies Acts) the accounting reference date of that company determined in accordance with section 224 of the Companies Act 1985;
- (b) (in relation to any other body) the last day of its financial year.
- (2) (in COLL and CIS): the date on which the annual accounting period of an authorised fund ends.