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Legal Counsel Archive – Interpretation Notes Archive

Legal Counsel Archive – Interpretation Notes Archive

24 June 2025 – Interpretation Notes

  • Interpretation Note 90 (Issue 2) – Year of assessment of a company: Accounts accepted to a date other than the last day of a company’s financial year
  • Interpretation Note 19 (Issue 5) – Year of assessment of persons other than companies: Accounts accepted to a date other than the last day of February