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Paragraph 3 Meaning of reporting year

Original text. Later amendments are not shown.

For the purposes of this Schedule, each of the following is a “reporting year”—

(a)

the period beginning with 5th October 2015 and ending with 6th April 2016;

(b)

each period of 12 months beginning with 7th April in the period of 6 years beginning with 7th April 2016;

(c)

the period beginning with 7th April 2022 and ending with 4th October 2022.