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Section 5 Entitlement periodsI1I2I3

United Kingdom

(1)

The length of an entitlement period is 3 months.

This is subject to the following provision.

(2)

Regulations may—

(a)

amend subsection (1) so as to alter the length of an entitlement period, and

(b)

in consequence of any provision made under paragraph (a), amend any reference in this Act to a period which begins on the day on which a declaration of eligibility is made and is the same length as an entitlement period.

(3)

Regulations may make further provision about entitlement periods, including, in particular—

(a)

provision for determining when entitlement periods are to begin or end, and

(b)

provision enabling HMRC, in circumstances specified in the regulations, to vary the length of an entitlement period in particular cases.

(4)

Provision made by virtue of subsection (3)(b) may not enable HMRC to vary the length of an entitlement period by more than F12 months .

Annotations

Textual amendments

F1

Words in s. 5(4) substituted (16.3.2017) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 5(2), 7(3)

Commencement

I1

S. 5 partly in force at Royal Assent; s. 5 in force for specified purposes at Royal Assent, see s. 75(1)(c)

I2

S. 5 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)

I3

S. 5 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(b)