{
  "url": "https://openlegislation.uk/horserace-betting-and-olympic-lottery-act-2004/schedule-5/paragraph-26",
  "json_url": "https://openlegislation.uk/horserace-betting-and-olympic-lottery-act-2004/schedule-5/paragraph-26.json",
  "legislation": "ukpga/2004/25",
  "legislation_title": "Horserace Betting and Olympic Lottery Act 2004",
  "legislation_url": "https://openlegislation.uk/horserace-betting-and-olympic-lottery-act-2004",
  "path": "schedule/5/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "(1) The financial year of the Distributor shall be the period of 12 months ending with the 31st March.\n(2) But the first financial year of the Distributor shall be the period—\n(a) beginning with the coming into force of section 29, and\n(b) ending with the following 31st March.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 26 in force at 8.7.2005 by S.I. 2005/1831, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/25/schedule/5/paragraph/26",
    "retrieved_at": "2026-10-29T09:17:00.888714+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."
}