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Fly Ltd commenced trading and made up its first set of accounts for the 16 month period to 31 March 2013. Its trading profits for the period will be assessed to corporation tax in two chargeable accounting periods as: A. 8 months to 31 July 2012 and 8 months to 31 March 2013. B. 4 months to 5 April 2012 and 12 months to 31 March 2013. C. 12 months to 30 November 2012 and 4 months to 31 March 2013. D. 4 months to 31 March 2012 and 12 months to 31 March 2013. |