Full text
in any other case, before the later of the end of the first taxation year following the initial year and 12 months after the end of the initial year,
in any other case, before the later of the end of the first taxation year following the initial year and 12 months after the end of the initial year,
in any other case, before the later of the end of the first taxation year following the initial year and 12 months after the end of the initial year,
in any other case, before the end of the first taxation year following the initial year,