Determine the basis period for 2023-24 for each of the following self-employed taxpayers (none of whom ceased trading during 2023-24):

(a) Byron begins trading on 1 July 2023.

(b) Damien has been trading for many years, preparing annual accounts to 31 May.

(c) Gary has been trading for many years, preparing annual accounts to 31 March.

For Damien and Gary, also identify the standard part of the basis period and the transition part (if any). Assume that there is no election to disapply the late accounting date rules.