Paragraph 15 Meaning of “financial year”I1I2
United Kingdom
In this Schedule “financial year” means—
(a)
the period beginning with the date on which the OEP is established and ending with 31 March following that date, and
(b)
each successive period of 12 months.
Annotations
Commencement
- I1
Sch. 1 para. 15 not in force at Royal Assent, see s. 147(3)
- I2
Sch. 1 para. 15 in force at 17.11.2021 by S.I. 2021/1274, reg. 2(i)