# Energy Act 2004, Paragraph 9


(1) In this Part of this Schedule “reporting year”, in relation to the Police Authority or the chief constable, means—
(a) the initial reporting year; or
(b) a financial year after the end of the initial reporting year.
(2) In this paragraph “the initial reporting year” means—
(a) where the Police Authority is established at the beginning of a financial year, that financial year; and
(b) in any other case, the period which begins with the day on which the Police Authority is established and ends—
(i) if no direction is given under sub-paragraph (ii), with 31st March in the financial year current on that day; and
(ii) if the Secretary of State so directs, with 31st March at the end of the following financial year.

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Source: https://www.legislation.gov.uk/ukpga/2004/20/schedule/12/paragraph/9 (the official version)
Page: https://openlegislation.uk/energy-act-2004/schedule-12/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.