Regulation 3 Late night levy: payment years
(1)
A payment year in relation to a person who holds a relevant late night authorisation at the beginning of a levy year is—
(a)
the period of one year beginning immediately following the beginning of the levy year, and
(b)
each subsequent year.
(2)
A payment year in relation to a person who is granted a relevant late night authorisation in a levy year is—
(a)
the period of one year beginning on the date of the grant of the authorisation, and
(b)
each subsequent year.