{
  "url": "https://openlegislation.uk/education-assisted-places-regulations-1997/regulation-9",
  "json_url": "https://openlegislation.uk/education-assisted-places-regulations-1997/regulation-9.json",
  "legislation": "uksi/1997/1968",
  "legislation_title": "The Education (Assisted Places) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/education-assisted-places-regulations-1997",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "References to financial years",
  "text": "(1) Subject to paragraph (2), in these Regulations “financial year” means, a year ending on 5th April and, in relation to a particular school year—\n“preceding financial year” means the financial year preceding that school year, and\n“current financial year” means the financial year which includes the first day of that school year.\n(2) Where the parents of an assisted pupil satisfy the school that their income is wholly or mainly derived from the profits of a trade, profession or vocation carried on by either or both of them, then if the parents and the school so agree, any reference in these Regulations to a financial year shall be construed as a reference to a year ending on such date as appears to the school expedient having regard to the accounts kept in respect of that trade, profession or vocation and the periods covered thereby (“the Parents' Accounting Year”).\nProvided that, where the Parents' Accounting Year ends with a date after 5th April but before the beginning of a school year, then in relation to that school year—\n“preceding financial year” shall mean the latest Parents' Accounting Year ending before 6th April in the calendar year in which the school year begins, and\n“current financial year” shall mean the Parents' Accounting Year ending in the calendar year which includes the beginning of the school year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "applied",
      "affecting": "uksi/1997/1969",
      "affecting_title": "The Education (Assisted Places) (Incidental Expenses) Regulations 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1968/regulation/9",
    "retrieved_at": "2026-10-29T11:58:30.287661+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}