{
  "url": "https://openlegislation.uk/education-assisted-places-scotland-regulations-2001/regulation-8",
  "json_url": "https://openlegislation.uk/education-assisted-places-scotland-regulations-2001/regulation-8.json",
  "legislation": "ssi/2001/222",
  "legislation_title": "The Education (Assisted Places) (Scotland) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/education-assisted-places-scotland-regulations-2001",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "References to financial years",
  "text": "(1) For the purposes of this Part “financial year” means, subject to paragraph (2), a year ending with 5th April and, in relation to a particular school year, “preceding financial year” means the financial year preceding that school year and “current financial year” means the financial year which includes the first day of that school year.\n(2) Where the parents of a pupil satisfy the school that their income is wholly or mainly derived from the profits of a business, profession or vocation carried on by either or both of them then, if the parents and the school so agree, any reference in this Part to a financial year shall be construed as a reference to a year ending with such date as appears to the school expedient, having regard to any accounts kept in respect of that business, profession or vocation and the periods covered thereby:\nProvided that, where that year ends with a date after 5th April but before the beginning of a school year then, in relation to that school year, “preceding financial year” shall mean the year last so ending before 6th April in the calendar year in which the school year begins and “current financial year” shall mean the year so ending on or after that 6th April and before the beginning of the school year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2001/222/regulation/8",
    "retrieved_at": "2026-10-28T22:46:15.109905+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."
}