# The Energy (Northern Ireland) Order 2003, Paragraph 2


(1) If the period beginning with the day on which the Authority is established and ending with the next 31st March is 6 months or more, the first financial year of the Authority is that period.
(2) Otherwise the first financial year of the Authority is the period beginning with the day on which the Authority is established and ending with the second following 31st March.

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110443470/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-energy-northern-ireland-order-2003/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.