Regulation 4 Relevant period, relevant day and relevant year
(1)
The relevant period in relation to which, in accordance with section 57A of the Act, these Regulations apply, is the period beginning on 1st April 2026 and ending on 31st March 2029.
(2)
A relevant day is a day falling within a relevant year.
(3)
A relevant year is a financial year beginning on 1st April 2026, 2027 or 2028.