Assertion: accounting period | /r/CapableOf | begin on following day
Facets:
Source sentences:
text: If a company carries on a business of leasing plant or machinery, is within the charge to corporation tax in respect of the business and there is a qualifying change of ownership in relation to the company, then an accounting period of the company ends on the day of that qualifying change in ownership, and a new accounting period begins on the following day.