Article 2 Citation, commencement and interpretation

In this Order—

• “Schedule 56” means Schedule 56 to the Finance Act 2009;

• “tax quarter” means any of the following (inclusive) periods—

• 6th April to 5th July, 6th July to 5th October, 6th October to 5th January and 6th January to 5th April;

• “tax month” means the period beginning on the 6th day of a calendar month and ending on the 5th day of the following calendar month;

• “tax period” means a tax quarter or tax month;

• “section 254 period” means each period of three months ending with 31st March, 30th June, 30th September or 31st December as provided for in section 254(2) of the Finance Act 2004^f1.